COMMISSIONER, TRADE TAX Vs. KAPOOR RICE MILL

JUDGEMENT

(1.) Present revision under Section 11 of the U.P. Trade Tax Act (hereinafter referred to as the'Act') is directed against the order of the Tribunal dated 15th January, 2000 relating to the assessment year 1991 -92.

(2.) THE dispute relates to the levy of tax on the amount of Rs. 2,95,710/ -relating to the purchases of Khali as a Commission Agent on behalf of the manufacturer. The Assessing Authority levied the tax on the aforesaid amount in the absence of any Form 3 -B. Dealer filed First Appeal before the Deputy Commissioner (Appeals), Trade Tax, Sitapur, which was rejected. Dealer filed Second Appeal before the Tribunal. The Tribunal by the impugned order, allowed the appeal and deleted the tax on the aforesaid turnover. The Tribunal held that the Principal had issued Form 3 -B and liability to pay tax was on the Principal and not on the Commission Agent.

(3.) WITH the consent of both the parties, present petition is being disposed of finally.