TMI Blog2000 (9) TMI 1066X X X X Extracts X X X X X X X X Extracts X X X X ..... , Saharanpur Bench, Saharanpur, in Second Appeal No. 331 of 1994 (Assessment Year 1989-90), has filed the present revision under Section 11 of the U. P. Trade Tax Act. 2. Briefly stated the facts of the case are that the opposite party is a registered dealer under the provisions of the Act, and is engaged in the business of foodgrains, Gur and Khand in its own account as also in its commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ome to a conclusion that the purchases in question were in the course of inter-State purchases and in view of the decision of the Hon'ble Supreme Court in the case of Commissioner of Sales Tax, U. P. v. Bakhtawar Lal Kailash Chand, reported in 1992 U.P.T.C. 971, the State of U. P. has no jurisdiction to levy the tax. The findings recorded by the Tribunal that the purchases in question were mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a purchase to be falling in the course of inter-State purchases only the movement of goods from one State to another should be in pursuance of an agreement of sale. The order received from the Ex-U. P. principal alongwith the instructions regarding despatch order is also not in dispute. Thus, the purchases have rightly been held to be in the course of inter-State purchases. 4. The revision lac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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