SANJEEV TRADING CO. Vs. COMMISSIONER OF TRADE TAX

JUDGEMENT

(1.) HEARD learned Counsel for the revisionist Shri M. M. Rai and Shri B. K. Pandey, learned Counsel for the State.

(2.) THIS revision has been filed against an order of the Trade Tax Tribunal dated June 30, 2007. By the impugned order, the Trade Tax Tribunal has disallowed the claim of the revisionist for exemption under Section 6A of the Central Sales Tax Act, 1956.

(3.) THE admitted position which emerges from the record is that the revisionist failed to establish before the Tribunal that the goods which he purchased against form 6R were purchased on behalf of some ex. -U. P. principals. As in the form 6R, which was produced by the revisionist at every stage of the proceedings, the name of the purchaser was written as Sanjeev, treating it as the name of the revisionist himself.