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2019 (8) TMI 171 - ALLAHABAD HIGH COURTSale of scooters - privity contract or not - non-issuance of Form III-A - taxability at the point of sale - HELD THAT:- The fact that the assessee itself issued sale letters on Forms 20-21 under the Act completely disproves the case set up by the assessee that it had sold the goods to M/s Jyoti Automobiles at Meerut - In fact, the sale letters which are issued by the assessee itself, prove that it had sold the goods to the consumers as, otherwise, the consumers would have no occasion to obtain the sale letters from the assessee. A clear case of collusion necessarily existed between the assessee and M/s Jyoti Automobiles as otherwise there could have been no circumstances in which Form III-A would have been issued by M/s Jyoti Automobiles. Clearly those forms were issued by M/s Jyoti Automobiles and accepted by the assessee only to avoid the tax liability which would have otherwise arisen against the assessee. Inasmuch as, in the present case, it is clear that there was collusion between the two dealers, the Tribunal has not erred in rejecting the appeal filed by the assessee. Revision dismissed.
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