2007 (10) TMI 601

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.... This revision has been filed against an order of the Trade Tax Tribunal dated June 30, 2007. By the impugned order, the Trade Tax Tribunal has disallowed the claim of the revisionist for exemption under section 6A of the Central Sales Tax Act, 1956. I have heard learned counsel for both sides at length and I have also perused the material on record. The admitted position which emerges from the ....

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....onists claimed that they were acting as a commission agent on behalf of ex.-U.P. principals, who had instructed them to make purchases by telephonic orders. The so-called commission agent was not able to prove as to when these orders were received telephonically. At a later date, the revisionist produced form 9R in which he has mentioned the names of the ex.-U.P. principals. Prior to that, the nam....

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....hat the conclusion drawn by the Tribunal is correct. The revisionist was making purchases on his own behalf under form 6 and not on behalf of some ex.-U.P. principal. The learned Standing Counsel has argued that the Tribunal was correct in coming to the conclusion that the dealer was engaged in the business of purchases of the goods himself and was therefore, not entitled to exemption under sectio....