TMI Blog2017 (2) TMI 871X X X X Extracts X X X X X X X X Extracts X X X X ..... r law. The Railway Container Contractor is required in law to get itself registered and maintain records, as is clearly specified u/r 38 (7) of the Rules, and in case such records are not made available under the statutory scheme, the contractor acquires status of a dealer, so as to attract relevant provisions of the U.P. Value Added Tax Act, 2008, for the purposes of levying tax. Petition disposed off. - Sales/Trade Tax Revision No. 405 , 406, 407 of 2016 - - - Dated:- 17-2-2017 - Hon'ble Ashwani Kumar Mishra, J. For the Applicant : Bipin Kumar Pandey,S.C. ORDER 1. Despite service of notice upon the assessee, none has appeared. These three revisions have been taken up for hearing, and are being disposed of after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Section 2(h)(ix) of the U.P. VAT Act, which reads as under:- 2.(h) dealer means any person who carries on in Uttar Pradesh (whether regularly or otherwise) the business of buying, selling, supplying or distributing goods directly or indirectly, for cash or deferred payment or for commission, remuneration or other valuable consideration and includes,- (I) ? (ii) ? (ix) a railway container contractor, an air cargo operator, a courier service provider, who fails to disclose the name and complete address of consigner or consignee or if discloses such name or address of consigner or consignee is found bogus, forged or not verifiable, or the owner or person in-charge of a vehicle who obtained authorization for transit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the rule itself. The tribunal in its order has not properly dealt with Rule 38 (7) of the Rules. The tribunal, on the other hand, has referred to the provisions of Sections 17 and 21 of the Act, in order to contend that there is no requirement in law viz-a-viz a dealer, who is working as Railway Container Contractor to maintain records in a specified manner. This view of the tribunal is apparently misconceived. Section 2(h) of the Act deals with a specific exigency, inasmuch as a Railway Container Contractor in law would acquire the status of a dealer, only if it fails to furnish details with regard to movement of consignment and disclose the identity of the consigner and the consignee. In case, such records are maintained, the Railwa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d as per law. 5. Before parting, it would also be appropriate to observe that decision of the Apex Court in State of Haryana (supra) apparently has no applicability, in the facts and circumstances of the present case, inasmuch as the Hon'ble Supreme Court in such matter was dealing with the statutory scheme, existing in the State of Haryana, and it has not been shown that any provision of the like nature, as it exists in Rule 38, existed therein also. The observations, therefore, made by the Hon'ble Supreme Court in such matter were not available for being relied upon by the tribunal to grant relief. 6. The questions of law formulated in the revision, thus, is answered by holding that the Railway Container Contractor is requir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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