TMI BlogSale of scooters to dealer against Form III-A - the sale letters in Forms 20-21 issued by the assessee...Sale of scooters to dealer against Form III-A - the sale letters in Forms 20-21 issued by the assessee 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 - forms III-A were issued by M/s Jyoti Automobiles and accepted by the assessee only to avoid the tax liability - A clear case of collusion between both dealers - no benefit of Form ..... X X X X Extracts X X X X X X X X Extracts X X X X
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