COMMISSIONER SALES TAX Vs. S S JAIN SONS

JUDGEMENT

(1.) The present revision Under Section 11 of U.P. Sales Tax Act (hereinafter referred as the Act is directed against the order of Tribunal dated 15 5.93 for the assessment year 1989-90

(2.) The admitted fact are that applicant had purchased some of lots in auction held by Executive Engineer Sleeper Upchar Sanyantra Bareilly held on 20-9-89 and 21.9.89. The recognition certificate Under Section 4B was issued to the opp. party w.e.f. 24.10.89. The dealer issued Form 3B in respect of the purchases made in auction dated 20.9.89 and 21.9.89. Assessing authority initiated the proceeding Under Section 3B on the ground that the Form 3B issued by dealer were false and wrong in as much as they were issued for the purchases made prior to date of recognition certificate. Dealer filed explanation and submitted that the sales were completed after 24.10.89 in as much as the delivery of the goods and payments were made after 24.10.89.It was also submitted that the auction sale was conditional and was subject to the approval by the competent authority and therefore, The date of auction would not, be taken as the date of sale Assessing authority has not accepted the plea of dealer and demanded a sum of Rs. 99528/- Under Section 3B. First appeal filed by dealer was rejected. Dealer filed second appeal which was allowed and the order passed Under Section 3B was set aside

(3.) Heard learned Counsel for the parties