TMI Blog2005 (7) TMI 624X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court in the year 1993 and received by this Court on transfer under section 35 of the U.P. Reorganization Act, 2000, for its disposal. 2.. The revision is directed against the order dated September 30, 1992 passed by the Sales Tax Tribunal, Haldwani, in second appeal Nos. 78 of 1991 and 77 of 1991. The revision involves following question of law: "Whether, on the facts and in the circumst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xempted from the payment of tax being the new unit in the State. However, the assessee, being an exempted unit was not competent to issue form III-C(2) to the purchasers, as issuance of such form would have further exempted the purchasers from the liability of the tax. Had the assessee been the unit, who had made payment of sales tax, such form III-C(2) could have been issued. But the action on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sful in getting evaded sales tax, payment of which was liable to be made by the purchasers in second sale. 5.. For the reasons as discussed above, this Court is not hesitant in holding that the learned Tribunal has erred in law in allowing the appeal of the assessee. Therefore, the question mentioned above is answered in favour of the Revenue, and, the revision is allowed. The impugned order d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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