1982 (8) TMI 222

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....ting the disclosed turnover of the assessee and fixing the tax on that basis. 2. The Tribunal held that the assessee purchased bread and biscute from registered dealer but did not furnish form 3-A to the registered dealer from whom he purchased the articles. It is admitted that the tax was on the point of sales to the consumer. The Tribunal held that since the assessee had not furnished form 3-A ....

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....d to be a sale to the consumer, unless the dealer proves otherwise to the satisfaction of the assessing authority and for the purposes also furnishes to the assessing authority such declaration, obtained from the purchasing dealer. In such form and manner and within such period as may be prescribed. It is admitted in this case that the assessee who himself is a dealer purchased bread and biscuits ....