Sabyasachi Mukharji, J. - (1.) This is an application for leave to appeal under Art. 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.
(2.) The respondent's case was that there was no inter-State sales of Tendu leaves in question. On the contrary, its case was that the entire sales of Tendu leaves were effected in Uttar Pradesh. This contention was not accepted by the assessing authority. Having failed in the first appeal, the assessee went up in second appeal and the Tribunal allowed the appeal and quashed the order passed by the assessing authority as well as the Assistant Commissioner (Judicial). The Tribunal exhaustively discussed the facts. They found that the assessee carried on business in Tendu leaves and for the year 1976-77 the assessee had been assessed under S. 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 interState sales were nil. It was contended on behalf of the assessee that the assessee had effected the sales in U.P. According to the assessee, out of the above sales of Rs. 21,050/, Tendu leaves worth Rs. 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.
(3.) It was further contended that the assessee did not know if the purchasers had taken these Tendu leaves to places outside U.P. and even if they had so taken, the assessee could not be assessed to tax under the Central Sales Tax Act as the contract between him and the purchaser was to purchase goods in U.P. The Tribunal took notice of T.P. Form IV which is a transport permit issued by the Forest Department. The Forest Department had given in writting that this transport permit did not relate to sale but it was a certificate regarding the validity of Nikasi of Tendu leaves from the forest. It is well settled that even if it is established that the assessee had obtained T.P. Form IV that by itself will not show that the assessee had entered into interState sales. Merely because T.P. Form had been issued, it does not follow that there were inter-State sales.;