1981 (9) TMI 301

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....mon order passed by Additional Judge (Revisions) Sales Tax, Varanasi. The assessment years in dispute are 1968-69 and 1969-70. The assessee carries on business in clothes, hosiery, ornament, bull on, cotton etc. Its account-books for both the years was rejected and turnover was determined to the best of judgment. In revision the order rejecting account books was maintained but the turnover of asse....

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....utside in the same form and condition then it shall be presumed to be a sale to the consumer, unless the dealer that is the person selling the goods produces a declaration obtained from the purchaser. The effect of this provision is that every sale shall be resumed to be sale to the consumer unless the seller produces the relevant declaration. For instance in this case cotton was sold to assessee.....

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....ithout obtaining declration form then the liability is of the selling dealer. The revising authority therefore, did not commit any error in recording the finding that assessee was not; liable to pay any tax on sale of turnover of cotton. 3. It was then argued by learned Standing Counsel that determination of turnover by revising authority is arbitraiy and is liable to be set aside. To substanti....