2006 (11) TMI 610

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....he absence of any form IIIB. Dealer filed first appeal before the Deputy Commissioner (Appeals), Trade Tax, Sitapur, which was rejected. Dealer filed second appeal before the Tribunal. The Tribunal by the impugned order, allowed the appeal and deleted the tax on the aforesaid turnover. The Tribunal held that the principal had issued form IIIB and liability to pay tax was on the principal and not on the commission agent. Heard learned Standing Counsel as well as Sri K. Saksena appearing on behalf of the dealer/opposite party. With the consent of both the parties, present petition is being disposed of finally. Learned Standing Counsel submitted that section 2(c) defines dealer which includes commission agent, thus commission agent is li....

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....who is liable to tax on the turnover of first purchases under that sub-section, or where any goods are purchased by any dealer in circumstances in which such dealer is liable to purchase tax in respect thereof under section 3AAAA and the dealer holds a recognition certificate issued under sub-section (2) in respect thereof, he shall liable in respect of those goods to tax at such concessional rate, or be wholly or partly exempt from tax, whether unconditionally or subject to the conditions and restrictions specified in that behalf, as may be notified in the Gazette by the State Government in that behalf; (a1)Where any declared goods liable to tax under sub-section (1) of section 3D are sold or supplied by a dealer, who is the first purch....