1997 (9) TMI 487

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..... ADHA RAO M. JJ. R.C. Verma, C.D. Singh and R.B. Misra, for the appellants.   R.F. Nariman, Senior Advocate (amicus curiae), for the respondents.   --------------------------------------------------   ORDER   Section 3-AA and section 3-AAA of the U.P. Sales Tax Act, 1948, at the relevant time read thus: "3-AA. Rate and point of tax in respect of certain goods.-Subject to t .....

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..... ondition in which he has purchased them, or, (b) to any person other than a registered dealer, shall be deemed to be a sale to the consumer, unless the dealer proves otherwise to the satisfaction of the assessing authority and, for that purpose also furnishes to the assessing authority such declaration, obtained from the purchasing dealer, in such form and manner and within such period, as may be .....

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..... e transactions entered into by the assessee were by way of export of leather. The writ petition was amended and the refusal was challenged. 4.. Two learned Judges of the High Court having differed on the writ petition, it was referred to a third learned Judge. The third learned Judge agreed that the writ petition should be allowed. Hence, this appeal by special leave at the instance of the State. .....

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..... tisfaction of the assessing authority. For such purpose the dealer is required to furnish to the assessing authorities a declaration from the purchasing dealer in such form and manner and within such period as may be prescribed. Rule 12-A(5) empowers the Sales Tax Officer to issue blank forms in this behalf (which are entitled form III-A) if he is satisfied that the requisition in that behalf "is .....

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..... tered into by the assessee were by way of export of leather was improper and must be quashed. After the blank forms are issued to the assessee and duly filled up and submitted along with such proof as the assessee may adduce, it shall, of course, be open to the assessing authority to satisfy itself as to whether or not the presumption under section 3-AAA stands rebutted. The appeal is dismissed. .....

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