2006 (1) TMI 573

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....erred to as "the Act") are directed against the order of the Tribunal dated January 29, 1999 for the assessment year 1985-86, under the U. P. Trade Tax Act, 1948 and Central Sales Tax Act, 1956 and 1986-87 under Central Sales Tax Act, 1956, respectively. The dealer/opposite party (hereinafter referred to as "the dealer") claimed to have made the purchases for and on behalf of ex-U. P. principal....

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.... made in the year 1997 and it was found that the farmers from whom the purchases have been claimed were not traceable. The dealer filed appeal before the Deputy Commissioner (Appeals). The Deputy Commissioner (Appeals) allowed the appeal and deleted the tax. The Deputy Commissioner (Appeals) examined the transactions in detail and it has been held that in 6R the name and address of the farmers and....

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....ibunal by the impugned order upheld the order of the first appellate authority. Heard learned counsel for the parties. The learned Standing Counsel is not able to show any error in the order of the Tribunal. Finding of the Tribunal that the purchases were made for and on behalf of ex-U. P. principal and the same had been despatched to the destination of ex-U. P. principal in the course of in....