The existence of T.P. Form IV was taken numbere of but that did number companyclude the matter.
This companytention was number accepted by the assessing authority.
The High Court addressed itself to the question whether the sales effected by the respondent, were inter state sales or number.
On an analysis of the findings of the Tribunal, the High Court found that the goods were number moved out of U.P. in pursuance of an agreement for sale entered into between the assessees and their customers.
From the Judgment and Order dated 30.1.1985 of the Allahabad High Court in Sales Tax Revision No.
334, 418, 285 and 332 of 1984.
On these companytentions the Revenue went up in appeal before the High Court.
On the companytrary, its case was that the entire sales of Tendu leaves were effected in Uttar Pradesh.
15054 57 of 1985.
CIVIL APPELLATE JURISDICTION Special Leave Petition Civil Nos.
The Tribunal exhaustively discussed the facts.
10,000 were sold on 24th April, 1976 to Sri Gulam Mohammad of Kanpur and those worth Rs.11,050 were sold in cash at Lalitpur on 5th May, 1976.
They found that the assessee carried on business in Tendu leaves and for the year 1976 77 the assessee had been assessed under Section 21 of the U.P. Sales Tax Act on inter state sales of Rs.21,050 to a tax of Rs.2,105 whereas the case of the assessee was that the inter state sales were nil.
C. Manchanda, R.S. Rana and Ashok K. Srivastava for the Petitioner.
Having failed in the first appeal, the assessee went up in second appeal and the Tribunal allowed the appeal and quashed the orders passed by the assessing authority as well as the Assistant Commissioner Judicial .
The companydition precedent for imposing sales tax under the Central Sales Tax Act, is that the goods must move out of the State in pursuance of some companytract entered into between the seller and the purchaser.
The Judgment of the Court was delivered by SABYASACHI MUKHARJI, J. This is an application for leave to appeal under Article 136 of the Constitution against the Judgment and order of the High Court of Allahabad, dated 30th January, 1985.
The respondent carried on the business at the relevant time in Tendu leaves.
The respondents case was that there was numberinter state sales of Tendu leaves in question.
The question posed before the High Court was as follows Whether on the facts and under the circumstances of the case the Tribunal Sales Tax, Kanpur, was legally justified in knocking off the tax imposed by the assessing authority?
