1982 (8) TMI 222

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pting the disclosed turnover of the assessee and fixing the tax on that basis. 2. The Tribunal held that the assessee purchased bread and biscute from registered dealer but did not furnish form 3-A to the registered dealer from whom he purchased the articles. It is admitted that the tax was on the point of sales to the consumer. The Tribunal held that since the assessee had not furnished form 3-A .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed to be a sale to the consumer, unless the dealer proves otherwise to the satisfaction of the assessing authority and for the purposes also furnishes to the assessing authority such declaration, obtained from the purchasing dealer. In such form and manner and within such period as may be prescribed. It is admitted in this case that the assessee who himself is a dealer purchased bread and biscuits .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ving been filed, the Assistant Commissioner (Judicial) did not consider them. These forms show that Desi Ghee had been purchased from registered dealers. No discrepancy in details could be discovered. In these circumstances, the Tribunal held that the sales should be excluded from the turnover. There is no error in this part of the judgment of the Tribunal. 6. In the result, I find no merit in th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X