1993 (9) TMI 347

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....e Applicant. JUDGMENT M. C. Agarwal, J. - These revision petitions under Section 11 of the U.P. Sales Tax Act are directed against a common order dated 20th January, 1993 passed by the Sales Tax Tribunal, Kanpur, whereby the dealer's appeals for assessment years 1978 - 79 and 1977 - 78 were partly allowed and the decision of the authorities below not to give the benefit of sales against Form....

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....in respect of various sales made by it, and if those forms have been misused by some persons, the revisionist having acted bona fide is not responsible. He referred to Section 3 - B of the U. P. Sales Tax Act which provides that any person who issues a false or wrong certificate or declaration prescribed under any provision of the Act......shall be liable to pay on such transaction an amount which....

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....ure of issuing officer ; (li) seal of the issuing office ; (iii) date of issue ; (iv) name and address of the dealer to whom issued ; (v) number of registration certificate ; (vi) date from which it is effective. All these details have to be filled in by the officer who issued Form 3 - A to a registered dealer. That registered dealer then gives such forms to the selling dealer after filling ....

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....lling dealer indicates that the legislature had no intention to do so. 7. In the present cases the finding of the authorities below merely is that the dealers who purchased the goods from the revisionist are not registered in the offices from where the forms in question were issued and that those forms were not issued to them. There is no mention in the orders of the authorities below to whom the....