TMI Blog1983 (8) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... ether the assessee is entitled to claim exemption of payment of sales tax on the purchases made by him amounting to ₹ 47,808/- on the ground that these purchases were made from dealers who had themselves paid the sales tax. 3. The assessee's claim for exemption has been negatived on the ground that the assessee failed to produce Form III-C (2) prescribed under the U. P. Sales Tax Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld that even in the absence of the dealer furnishing Form III-C (2), the assessee could get exemption by furnishing other documentary evidence on the purchases made by him. 4. As the matter is of considerable importance, the controversy deserves to be decided by a larger Bench. Let the papers be laid before Hon'ble the Chief Justice so that he may constitute a larger Bench to decide the mat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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