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2019 (1) TMI 307 - ALLAHABAD HIGH COURTDeemed Sales or not - purchase of the stone grit has been made from the registered dealer without issuing Form-3A - further sale of such stone grits to the person other than the registered dealer without furnishing the declaration form - levy of sales tax - N/N. ST-II-5785/X-10(1)-80-UP-Act XV/48-Order-81, dated 07.09.1981 - Held that:- The revisionist though has shown in his return the supply of stone grit as exempted from payment of tax and further that the stone grit was purchased from the registered dealers and thereafter was supplied, however, during the course of verification of the book of accounts the assessing authority has noticed that the revisionist has issued the invoices in which he has charged the tax - The tax charged was paid to the revisionist by the purchasers/consumers. The revisionist is liable to pay tax on stone grit treating the same to be sales to the consumer in the hands of the revisionist. Revision petition dismissed.
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