COMMISSIONER SALES TAX Vs. KAMLA ELECTRICALS INDUSTRIES

JUDGEMENT

(1.) Challenging the validity and legality of the order passed by the Sales Tax Tribunal, Allahabad in second appeal no. 103 of 1989 for the assessment year 1982-83 dated 22nd June, 1993, the present revision has been filed at the instance of the Commissioner of Sales Tax. The dispute lies in a narrow compass. The original assessment proceedings was completed. It disclosed the purchase of A.C.S. wires through form 3 Kha without payment of tax. The dealer opposite party is manufacturer of aluminium and conductors etc. The selling dealer on the basis of form 3-B furnished by the dealer opp. party in respect of the aforesaid purchases which are in dispute in the present revision, did not deposit any tax. It may be noted here that the dealer opp.party was entitled to make the purchases at concessional rate of tax. When it transpired that the selling dealer has not deposited any tax on the strength of the form 3 B issued to it by the present dealer opp.party, the department sought to levy the tax on the aforesaid purchases of A.C.S wires under Section 3B of the U.P. Sales Tax Act. The assessment order levying the tax under Section 3B of the Act was confirmed in appeal by the Deputy Commissioner (Appeals), Sales Tax Allahabad vide order dated 20th of September, 1988. But the said order has been set aside by the Tribunal which is under challenge in the present revision.

(2.) Heard the counsel for the parties and perused the record.

(3.) The following question of law has been raised, being involved in the present revision:-