TMI Blog1998 (9) TMI 675X X X X Extracts X X X X X X X X Extracts X X X X ..... P. Trade Tax Act is directed against the order dated 22.8.1998 passed by the Trade Tax Tribunal, Moradabad Bench, Moradabad, whereby it allowed the appeal against the order under Section 13-A(6) of the U.P. Trade Tax Act and directed that the goods be released to M/s. Mentha Trade Linkers on their furnishing Indemnity bond for ₹ 10,46,800/and thereafter if the goods were delivered to M/s Tia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as an inter-State sale while according to the dealer the goods were being despatched to the Principal M/s. Tian Yuan India Pvt. Limited, on whose behalf they were purchased from various farmers. The purchase of the goods by the dealer from the farmers on behalf of the alleged Ex. UP. Principal was, according to the Assistant Commissioner, not established and it was for this reason that he passed a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d investigating, was a matter out side the scope of Section 13-A of the Act and as rightly pointed out by the Tribunal such matters can be gone into in the assessment proceeding. 5. Learned Counsel for the respondents placed reliance on the judgment of this Court in the case of M/s. Kashi Papers v. Commissioner of Trade Tax and others, 1994(2) U.P.T.C. 977 in which a similar view was taken. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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