2017 (4) TMI 134

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....g mentha and selling mentha oil. Certain purchases of mentha were made by it between the period 26.12.2006 to 31.3.2007, including two transactions of purchase of mentha valued at Rs. 1.97 crores from dealers stationed at Sambhal. These dealers had moved an appropriate application under the provisions of the Act for being registered as a dealer on 23.12.2006. The order of the Assistant Commissioner dated 15.6.2010 is on record, according to which, after a prolong dispute selling dealer registered and was held entitled to issue Form-III C (2) for the period 23.12.2006 to 31.12.2007. Form-III C (2) was accordingly issued by the selling dealer to the revisionist in 2010. It appears that in the absence of Form-III C (2) orders of assessment aga....

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....f on such form the issuing Trade Tax Officer certifies the validity of transaction of purchase or sale mentioned therein". 3. The first appellate authority was of the opinion that since form was issued in the year 2010, it would not be valid for the transactions undertaken more than 3 year earlier. A Second appeal filed before the Tribunal has also been rejected for the same reason. Thus aggrieved, the revisionist has approached this Court by filing the present revision. 4. Sri Nishant Mishra, appearing for the assessee with reference to Section 3-D of the Act submits that liability to pay tax is on the first purchaser only if a valid Form-III C (2) is not issued by the selling dealer. It is contended that on account of dispute pendin....