2007 (4) TMI 654

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....in Kumar Pandey, learned Standing Counsel for the department. In these two revisions, assessment years 1985-86 and 1986-87 are involved. Raising a short controversy, the present revisions have been filed. The applicant claimed that he is carrying on the business in trading agency in food grain and raab. The applicant's claim that certain purchases made on behalf of ex-U.P. principal have....

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....espatched to such purchasers. On these facts, the question arises whether the purchases were made in the course of inter-State purchases, coupled with the fact that the applicant-dealer issued IIIC(1) form on such purchases. The learned counsel for the applicant submits that even if form IIIC(1) was issued by the applicant or he has charged purchase tax from such buyers, it would not make any d....

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....h case. According to him, at any rate, it will not be purchases made in the course of inter-State purchases. In this regard, a reference to section 3 of the Central Sales Tax Act was made. I have given careful consideration to the respective submissions of the learned counsel for the parties. The basis of the judgment of the Division Bench of this court in the case of Mukund Lal Banarasi Lal....

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....d purchase tax from the customers and has also issued form IIICSee at page 204 of [1992] 87 STC.. Even if it has been held that issuance of form IIICSee at page 204 of [1992] 87 STC. is not a decisive factor to hold that the transaction in question is not in the course of inter-State purchases but looking to the fact that the applicant has charged the purchase tax, is certainly a strong factor aga....