2004 (4) TMI 605

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....rut for supply of bare soft pumps at Meerut factory. The applicant placed an order for supply of requisite pumps to M/s. K.S.B. Pump Limited, Pune. It ordered M/s. K.S.B. Pump Limited pune to dispatch the goods at Meerut M/s. K.S.B. Pumps Limited Pune, prepared a bill in favour of the applicant and G.R. was prepared showing M/s. K.S.B. Pumps Limited as the consigner and self as consignee. M/s. Central distillery and Breweries Limited supplied two Forms 31 obtained from the Sales Tax department to the applicant to accompany the goods from Pune to Meerut. The material on record, as noted by the Trade Tax Tribunal in its order, goes to show that two cases of Pumps were being imported from Pune to Meerut and for the said import Form 31 issued b....

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.... the State goods which arc intended to be sold in side the State of U.P. In such circumstances that the turnover thereof can be taxed in accordance with the provision of the Act. The concerned goods should not be only liable to be taxed under the Act, but they should also be imported by such person in connection with his business. 5. Another Division Bench in the case of Aster Technologies Pvt. Ltd. v. State of U.P., (1990) 12 S.T.R. 56, did not approve the seizure order passed under Section 28-A of the Act on the ground that Form-31 was not to the name of the petitioner but of the purchaser, namely, M/s. Mela Hotel Limited, Ghaziabad. The fact that the goods were being brought within State at the instance of Mela Hotel Limited, Ghaziabad,....