TaxTMI 
TaxTMI 
2010 (5) TMI 767
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....ut the aforesaid purchase of timber for the assessment years 1998-99 up to 2004-05, by the revision petitioner, from M/s. East Hope Town Estate, Dehradun and M/s. Arcadia Tea Estate, Dehradun, was collected by the respondent, whereupon tax was imposed on the revision petitioner on the sale of the same. The first order in this behalf was passed by the assessing authority on January 1, 2008. Dissatisfied with the order passed by the assessing officer, the revision petitioner preferred an appeal before the Joint Commissioner (Appeals). The aforesaid appeal was dismissed by the appellate authority vide an order dated January 30, 2009. The revision petitioner then assailed the assessment order as well as the 1Oral. appellate order, ....
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....ose notified under section 3D), whether such sales is made by the dealer directly or through his branch, depot or agent inside the State, in the course of inter-State trade or commerce or outside the State, is less than (one lakh) rupees in the case of manufacturers and (one lakh fifty thousand) rupees, in the case of other dealers, or such larger amount as the State Government may by notification in the Gazette, specify in that behalf either in respect of all dealers in any goods or in respect of a particular class of such dealers. (3) Nothing in sub-section (2) shall apply in respect of- the sale by a dealer of goods imported by him from outside Uttar Pradesh, the turnover whereof is liable to tax under sub-section (1) of section 3A, o....
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....r composition money, as the case may be, payable by the purchaser in the event of resale of such goods or sale of any other commodity manufactured from such goods and if such dealer owns such liability, he shall be liable in place of the purchaser, to pay the tax or composition money in respect of the turnover of such resale of such goods or sale of such commodity." In fact during the course of the hearing, learned counsel for the peti- tioner only relied on sub-section (1) of section 3, which mandates that the tax would be payable at rates ". . . determined in such manner as may be prescribed. . ." under section 3A or 3D on the turnover of sales or purchases or both. The liability to pay tax under the provision extracted above is fasten....
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....hich were engaged in forestry, and as such, it was not open to the respondent to impose tax on the revision petitioner. The instant contention of the learned counsel is based on a collective reading of section 3 of the U.P. Trade Tax Act, 1948, read with the entry at serial No. 76 of the Gazette Notification dated November 23, 1998. While advancing the instant contention, it is imperative for us to closely examine the entry in the Gazette Notification dated November 23, 1998, relied upon by the revision petitioner. A perusal of the aforesaid entry reveals, that three kinds of sales are envisaged therein. Firstly sales by the Forest Department; sales by the U. P. Forest Corporation; and thirdly sales by a private owner of forest. All the ....