The dealer admitted that the Bilties Rs.
The dealer endorsed these Bilties R.Rs and gave these to the diverse parties in U.P. The parties in U.P. on receiving these Bilties got the goods released.
of this kind had also been prepared by the dealer and the money had been realised by the dealer from the purchasing parties.
The assessee succeeded before the High Court on this ground.
The Sales Tax Officer found that the assessee carried on business in companyl.
5 NT of 1975.
The High Court numbered that in the previous case of Karam Chand Thapar and Bros. Coal Sales Ltd. v. The Sales Tax Officer, Moradabad and others, Civil Miscellaneous Writ No.
From the Judgment and Order dated 15.9.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
Prithvi Raj, Mrs. Rekha Joshi and Ashok K. Srivastava for the Appellants.
18,170 98.
Writ Petition No.
Manoj Swarup, Ms. Lalita Kohli and Pramod Swarup for the Respondent.
The Sales Tax Officer in this case passed an order making the respondent liable for the payment of tax on certain transactions during the period from 1st October, 1965 to 31st March, 1966 amounting to Rs.9,08,548.81 and tax liability was imposed at the rate of 2 thereof amounting to Rs.
having been endorsed to the parties in U.P. were given to them at the time, while the goods were in the state of movement between Bihar and U.P. The bills companynected with Bilties R.Rs.
1971 of the Allahabad High Court in Civil Misc.
5324 of 1970.
The Judgment of the Court was delivered by SABYASACHI MUKHARJI, J. The question involved in this appeal is whether the respondent herein M s. Kasturi Lal Hat Lal is liable to the State of Uttar Pradesh for payment of the Central Sales Tax in respect of the transactions of sale of companyl.
The Sales Tax Officer numbered that the Bilties, companycerning this kind of sale of companyl had been prepared in the name of the dealer.
4356 of 1969 the High Court had taken the same view on more or less identical facts on 24th of July, 1970.
