2001 (7) TMI 1283

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....r.Satish Vig,Adv. ORDER I.A. No. 2 - application for substitution is granted. Delay condoned. Heard the learned counsel for the parties. The Commissioner of Sales Tax, U.P. Lucknow has challenged the order dated 15.7.1998 passed by the High Court of Judicature at Allahabad in Sales Tax Revision Nos. 438, 439, 440 and 441 of 1990. By the impugned judgment and order the High Court set aside the....

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....or this purpose pointed out the final order passed by the Sales Tax Authorities, U.P. wherein it has been pointed out that ; 1. The Madras Company instead of making the said supply directly to the customers has made it to the dealer and Form 'C' has been given by the dealer. 2. The said purchase has been shown in the account books of the dealer as purchase and on that basis the bills wer....

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.... submission of the learned counsel for the appellant that on the basis of these facts proved before the authorities if the authorities have arrived at the conclusion that the assessee was liable to pay sales tax as a dealer, it cannot be said that there was any question of law involved which was required to be determined by the High Court. As against this, learned counsel for the respondent-asse....

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....tting Form 'C'. In any set of circumstances, it cannot be said that the order passed by the Sales Tax Tribunal affirming the orders passed by the authorities below was in any way illegal or erroneous. The High Court materially erred in relying upon the certificates dated 17th October 1981 and 16th April 1983 issued by the Uttar Pradesh Seeds and Tarai Development Corporation Limited for ho....