ALOK MATHUR,J. - (1.) Heard Shri Nishant Mishra, learned counsel for the revisionist as well as Shri B.K. Pandey, learned Standing Counsel for the opposite party.
(2.) By means of this revision challenge has been made to the order of Commercial Tax Tribunal dated 26.11.2012 passed in Second Appeal No.127 of 2009 thereby affirming the order of the assessing authority as well as appellate authority.
(3.) It has been submitted by the learned counsel for the revisionist that for the assessment year 1983-84 he is a registered dealer in foodgrains and oilseeds and he had made consignment sale of foodgrains and oilseeds outside the State of Uttar Pradesh of foodgrains worth Rs.16,36,935/- and oilseeds worth Rs.13,91,138/-. The petitioner did not paid any tax liability in view of the fact that transaction was covered under Section 6-A of the Central Sales Tax Act, 1956 (in short 'the Act, 1956') and Form-F was duly issued under the Act, 1956 by the person to whom the goods were sent. The assessment proceedings were culminated. The respondents received certain information in respect of the said transaction which involved element of sale inasmuch as the goods were transported by the revisionist himself to Calcutta and sold by him in the State of West Bengal and the revisionist having been concealed this fact, proceedings under Section 21 of the U.P. Trade Tax Act, 1948 (in short 'the Act, 1948') were initiated in respect of the transaction of foodgrains of worth Rs.16,36,935/- and oilseeds worth Rs.13,91,138/-.;