1998 (9) TMI 675

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... opp party. JUDGMENT M.C. Agarwal, J. - This revision petition under Section 11 of the UP. Trade Tax Act is directed against the order dated 22.8.1998 passed by the Trade Tax Tribunal, Moradabad Bench, Moradabad, whereby it allowed the appeal against the order under Section 13-A(6) of the U.P. Trade Tax Act and directed that the goods be released to M/s. Mentha Trade Linkers on their furnish....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r Enforcement Trade Tax, Moradabad, The controversy raised by the department was that it was an inter-State sale while according to the dealer the goods were being despatched to the Principal M/s. Tian Yuan India Pvt. Limited, on whose behalf they were purchased from various farmers. The purchase of the goods by the dealer from the farmers on behalf of the alleged Ex. UP. Principal was, according ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... by the dealer in the accounts or register or other documents. What the officer started investigating, was a matter out side the scope of Section 13-A of the Act and as rightly pointed out by the Tribunal such matters can be gone into in the assessment proceeding. 5. Learned Counsel for the respondents placed reliance on the judgment of this Court in the case of M/s. Kashi Papers v. Commissione....