COMMISSIONER OF TRADE TAX Vs. PUTTAN DAL MILL

JUDGEMENT

(1.) PRESENT revision under Section 11 of the U.P. Trade Tax Act, 1948 (hereinafter referred to as 'the Act') is directed against the order of Tribunal dated January 1, 1998 relating to the assessment year 1983 -84 under the Central Sales Tax Act, 1956.

(2.) DEALER /opposite party (hereinafter referred to as 'dealer') was carrying on the business of foodgrains and pulses. During the year under consideration, dealer claimed to have despatched the goods of Rs. 5,35,171 outside the State of U. P. to the consignment agent for sale but in respect of the said despatch neither any form F nor any evidence was produced to prove that the dispatch was not in the course of inter -State sales. Accordingly, the assessing authority levied the tax treating it as inter -State sales. Order of the assessing authority has been confirmed by the first appellate authority. Tribunal, however, accepted the plea of the dealer that the goods were despatched to the consignment agent for sale.

(3.) LEARNED Standing Counsel submitted that under Section 6A of the Central Sales Tax Act burden lies upon the dealer to prove that the movement of the goods was not in pursuance of a prior contract of sale. He submitted that no evidence whatsoever has been adduced by the dealer and in the absence of any evidence, the Tribunal has erred in accepting the claim of the dealer that the goods were despatched to the consignment agent for sale. Learned Counsel for the dealer relied upon the order of the Tribunal.