1997 (11) TMI 519

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....r Section 21 of the U.P. Sales Tax Act (now called 'Trade Tax Act'), hereinafter referred to as 'the Act', for the assessment year 1981-82. 2. We have heard learned Counsel for the parties. 3. The impugned notice for reassessment had been issued to assess inter alia, the turnover of purchases to the extent of Rs. 3,57,895/- said to have been purchased by the petitioner from R....

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....ernment and therefore, in terms of the explanation aforesaid, the petitioner shall be deemed to be the first purchaser of such foodgrains liable to assessment under Section 3-D of the Act. Further, the petitioner had failed to discharge its burden of being the first purchaser by furnishing the declaration in the prescribed Form III-C. The petitioner cannot escape the assessment in respect of the d....