TMI Blog2020 (1) TMI 556X X X X Extracts X X X X X X X X Extracts X X X X ..... y liability to pay tax in light of the aforesaid provision. That before giving any benefit to this provision in the case of revisionist the Assessing Authority has come to a finding that the applicability of Section 3-AAAA and also to the fact that revisionist has sold the goods in the same form and condition in which he has purchased them. This specification can be arrived only after reappreciating the facts, the very fact that Tribunal has considered the provisions of Section 3-AAAA, but have not considered the correct import and effect of the said statutory provisions. The present revision deserves to be remanded to the Tribunal for fresh consideration only with regard to the applicability of Proviso III to Section 3-AAAA. Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the revisionists from unregistered dealers and imposed a tax at ₹ 6,97,637.80/-. Against the assessment order dated 25.10.2000 the revisionist preferred an appeal before the Deputy Commissioner (Appeals) III Trade Tax, Kanpur who after considering the submissions of the revisionists by means of order dated 08.04.2007 reduce the tax liability of the revisionist to ₹ 15,52,500/- to ₹ 6,97,637.80/- 5. Against the aforesaid order the revisionists have preferred the second appeal before the Tribunal which was decided by the impugned order dated 08.04.2007, thereby disputed tax liability was further reduced by ₹ 1,50,000/- which after reduction came to ₹ 5,47,637.80/-. 6. Leaned coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A of the U.P. Trade Tax Act, 1948 which reads as under:- 3-AAAA. Liability to tax on purchase of goods in certain circumstances. - Subject to the provisions of Section 3, every dealer who purchases any goods liable to tax under this Act : - (a) from any registered dealer in circumstances in which no tax is payable by such registered dealer, shall be liable to pay tax on the purchase price of such goods at the same rate at which but for such circumstances, tax would have been payable on the sale of such goods; (b) from any person other than a registered dealer whether or not tax is payable by such person, shall be liable to pay tax on the purchase price of such goods at the same rate a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the State or in the course of inter-State Trade or commerce or exports out of the territory of India, in the same form and condition in which he had purchased them. The person to whom goods have been sold shall be liable to pay tax on the said transaction and the revisionist would not have any liability to pay tax in light of the aforesaid provision. In support of his contention the revisionist has also placed before this Court the judgment rendered in the case of Commercial, Trad Tax, U.P. Lucknow Vs. S/s Anjum Hide Co. Hapur reported in (2006) NTN DX 361 wherein after considering the aforesaid provision this Court held as under:- 7. Proviso (iii) to Section 3-AAAA of the Act says that no tax shall be leviable on the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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