Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 1986 (3) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1986 (3) TMI 297 - SC - VAT and Sales TaxWhether the dealer could be declared non-taxable on sales of yarn for ₹ 8,70,810 which he made against III-A forms though the purchaser instead of selling the said yarn in the same condition consumed the same? Whether certificate is "farzi" or not, or if there was any collusion on the part of selling dealer? Held that:- Appeal allowed. The facts and circumstances of this case, the question posed is academic because it has not been found by the appellate authority that neither the goods have been consumed by the purchasing dealer and not sold to the consumer in terms of the registration certificates furnished by the purchasing dealer, nor that the certificates were forged or fabricated. It must be held that the Full Bench decision of the Allahabad High Court in Commissioner, Sales Tax, Uttar Pradesh v. Shankar Lal Chandra Prakash [1969 (7) TMI 106 - ALLAHABAD HIGH COURT] was not correctly decided. In the premises the question reframed above must be answered in the negative and in favour of the dealer.
|