COMMISSIONER, TRADE TAX Vs. LAXMI NARAIN RAM GOPAL

JUDGEMENT

(1.) Present revision under Section 11 of U. P. Sales Tax Act (hereinafter referred to as 'Act') is directed against the order of Tribunal dated 23.05.1994 relating to the assessment year 1985-86.

(2.) The brief facts of the case are that the dealer/opposite party (hereinafter referred to as "Dealer") established a new Unit for manufacturing of Dal and was holding a Eligibility Certificate under Section 4-A of the Act. In view of eligibility certificate, Dal manufactured by the dealer was exempted from tax. Dealer however, issued Form 3-C (2) and Form 3-C (5) to the purchasers of Dal. Assessing Authority initiated proceeding under Section 3-B on the ground that Form 3-C (2) and Form 3-C (5) were wrongly issued and on account of issuance of such Forms, tax ceases to be leviable in the hands of purchasers and accordingly passed an order under Section 3-B and demanded tax which ceases to be leviable on account of issuance of Forms 3-C (2) and Form 3-C (5). First appeals filed by the dealer were rejected. Dealer filed second appeals before the Tribunal which have been allowed and the order passed under Section 3-B have been set aside.

(3.) Heard Counsel for the parties.