1993 (11) TMI 247

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...., passed by Sales Tax Tribunal, Varanasi, whereby it allowed the dealer's Second Appeal and quashed the levy of interest under Section 8 (1) of U. P. Sales Tax Act for the assessment year 1979 - 80. 2. I have heard the learned Standing Counsel and the Counsel for the dealer - respondent. 3. In this case, the respondent is a dealer in foodgrains and so purchase tax under Section 3 - D was lev....

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.... and, therefore, these were not first purchases liable to tax under Section 3 - D and they were taxed only because registered dealer from whom the dealer respondent had made the said purchases failed to issue Form 3 - C (2), although at the time of purchases they had assured to issue the said forms. The Tribunal had also noticed that in the immediately preceding year this Court had held that since....

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....mitted by him in any return or proceedings under this Act, whichever is greater, or if no accounts were maintained, then according to the estimate of the dealer (and includes the amount payable under Section 3 - B)." As the order of Tribunal shows the turnover in question was not shown as a taxable turnover in the accounts maintained by the dealer nor was it so admitted in the returns filed ....