1986 (10) TMI 311

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....passed by the Sales Tax Tribunal, Aligarh Bench, Aligarh. The admitted facts in the case are that Faridabad Manufacturing Company, Ghaziabad, has placed an order with M/s. Shankar Cement Private Ltd., Madras, for the supply of three wagons of cement. Accordingly builty was also prepared in the name of the aforesaid Ghaziabad party. Subsequently, however, this Ghaziabad party endorsed the builty i....

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....s recorded a finding that there was no contract between the assessee-opposite party and the aforementioned Madras party in relation to the goods and that the said Ghaziabad party had also collected U.P. sales tax from the dealer. According to the aforesaid learned counsel the said Ghaziabad party was an "importer" under the U.P. Sales Tax Act. The word "importer" has been defined under section 2(....