2004 (1) TMI 677

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.... JUDGMENT Rajes Kumar, J. - This revision under Section 11 of U.P. Sales Tax Act (hereinafter referred to as 'Act') is directed against the order of Tribunal dated 21st January, 1994 for the Assessment Year 1985-86. 2. During the year under consideration, dealer/opp. party had sold corrugated boxes for Rs. 1,79,833.50p. to the institution certified by All India Khadi and Village In....

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....ption. Dealer filed appeal before Tribunal. Tribunal vide order dated 21st January, 1994 allowed the appeal and quashed the order under Section 10-B of the Act. 3. Heard learned Standing Counsel. 4. Notification No. ST-II-7037/X(23)/63-U.P. Act-XV-48-Order-85, dated 31st May, 1985 reads as follows: "In exercise of the powers under Clause (b) of Section 4 of the Uttar Pradesh Sales Tax Act....

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....ufacture of products of Village Industries or purchase of products of Village Industries specified below: On condition that the dealer selling such goods to the said institution furnishes a certificate from the said institution, duly countersigned by the District Village Industries Board, to the effect that the goods purchased by it are connected with the manufacture of products of the aforesai....

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....te is found forged or obtained as a result of collusion, in the hand of the seller exemption cannot be denied. See Bharat Iron Stores v. Commissioner of Sales Tax, reported in 1994 U.P.T.C. 130; Indra Steels v. Commissioner of Sales Tax, reported in 1995 U.P.T.C. 4, Gaurav Traders v. Commissioner of Sales Tax, 1996 (9) N.T.N. 262 and M/s. Chunni Lal Parshadi Mal v. Commissioner of Sales Tax, repor....