TaxTMI 
TaxTMI 
2019 (8) TMI 123
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....confirmed the order of the first appeal authority. Various additions arising therefrom with respect to: (i) purchases from unregistered dealers (under Section 3 AAAA); (ii) sale of used machinery (at higher rate of 8% as against 5% disclosed by the assessee); (iii) sale of tender forms (since the tax liability had been admitted); (iv) the transfer right to use machinery (under Section 3F) and; (v) transfer of property involved in the execution of works contract have been made under the provisions of U.P. Trade Tax Act, 1948 (hereinafter referred to as the Act). 2. The present revision has been pressed on the following questions of law: "(A) Whether upon the facts and circumstances of the case, the imposition of tax on purchases ....
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....n purchases from petty unregistered dealers. The assessing authority has wrongly subjected the assessee to tax under Section 3 AAAA of the Act on the purchase of Rs. 40,161/-. He would submit that the selling dealers were petty dealers who did not meet the threshold limit prescribed for the purposes of obtaining registration. In such circumstances, it appears they could not have charged tax from the assessee on the sales made by them to the assessee. Therefore, the liability of tax has been wrongly imposed. 5. On the other hand, learned Standing Counsel has rightly points out that under Section 3 AAAA(1)(b) of the Act, any registered dealer who may make purchase of goods from an unregistered dealer without payment of tax would remain lia....
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....box, roller bearing, gear compressor, etc. Thus, it was admitted to the assessing officer that the machineries sold by the assessee were old. The fact that the assessee may not have been able to produce the vouchers may be a reason to suspect or doubt the claim made by the assessee as to the value of goods sold but it could not take the place of proof that the machineries sold by the assessee were new. There is no allegation of the assessee having dealt with in new machinery. There is absolutely no evidence to establish that the machineries sold by the assessee were in any way new. The fact that those machineries may be usable cannot be a decisive or relevant factor. The fact that certain machineries though old may be in working order would....
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....he assessee to raise that issue in any year when that issue is an alive issue i.e. where the assessee may have been saddled with the liability by means of the assessment order but it may not have charged or deposited the tax amount. 15. As to question of law no. D, it has been submitted by learned counsel for the assessee that the assessee had only acted in conformity with the directions issued by the federation of the Cooperative Sugar Mills and consequently leased out certain equipments to a sister concern. Therefore, there was no intent to sell any goods to any person or to transfer any property in goods to any person. As cooperative mills exist for the common purpose and work under the directions of the federation, merely because the....