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TMI Blog2019 (8) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... ority dated 06.02.2006. In turn, the first appellate authority had affirmed the assessment order whereby the claim raised by the assessee for having affected sales of motor vehicle i.e. scooter to another registered dealer against Form III-A of the UP Trade Tax Act, 1948 has been rejected. 2. The present revision has been pressed on the following questions of law:- "(1) Whether in view of the judgment of this Hon'ble Court in the case of M/s Gaurav Traders (supra), the order passed by the Trade Tax Tribunal is justified? (4) Whether in the absence of any material on record to show that Form III-A in question had not been issued by the Department or was stolen or any defect was pointed out, still the benefit can be denied? (5) Whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of this Court in the case of M/s Gaurav Traders, 209, Kanoon Goyan, Meerut Vs. The Commissioner of Trade Tax, UP Lucknow 1996 NTN 262, wherein it has been held that the selling dealer cannot be saddled with additional responsibility other than verifying basic facts. If any mistake or mischief had been committed by the purchasing dealer, he alone would remain liable to the exclusion of the selling dealer. The forms that were used in the present case were genuine and it is also not disputed that M/s Jyoti Automobiles was a registered dealer engaged in trading in two wheelers. 5. On the other hand, learned Standing Counsel would submit, that in the present case, there was a clear collusion between the selling dealer and the purchasing deale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee itself, prove that it had sold the goods to the consumers as, otherwise, the consumers would have no occasion to obtain the sale letters from the assessee. 9. Then, in view of the aforesaid position of facts, a clear case of collusion necessarily existed between the assessee and M/s Jyoti Automobiles as otherwise there could have been no circumstances in which Form III-A would have been issued by M/s Jyoti Automobiles. Clearly those forms were issued by M/s Jyoti Automobiles and accepted by the assessee only to avoid the tax liability which would have otherwise arisen against the assessee. 10. Therefore, the ratio in the case of M/s Gaurav Traders (supra) is clearly distinguished. It may be relevant to note that in that case this Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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