TMI Blog1978 (5) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... : "Whether, on the facts and in the circumstances of the case, the Additional Judge (Revisions) was legally justified to hold that the dealer was not importer when he received back the goods for disposal from another State?" The facts necessary for disposing of this reference fall within a narrow compass. The assessment year involved is 1965-66 in which the assessee purchased 300 tins of veget ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d not find favour with the appellate authority. The revisional authority, however, took the view that as the commodity was liable to tax at a single point and as the same goods which the assessee had purchased in U.P. were sold on being redespatched, the turnover was not liable to tax. In view of the finding that the assessee had entered into the first transaction on behalf of the Jaipur deale ..... X X X X Extracts X X X X X X X X Extracts X X X X
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