- (1.) These are two revisions against the order of the Tribunal dated 30.10.2002 for the assessment years 1998-99 both under the U.P. Trade Tax Act as well as under the Central Sales Tax Act.
(2.) The revisionist claimed that it has made certain purchases on behalf of Ex-U.P. Principals, Pooja Foods Product Patna Bihar and S/s Danapur Flour Mills Nasirganj Patna Bihar as their agent. After making purchases, the necessary entries were made in the books of account and the goods had been dispatched at the destination of the Ex-U.P. Principals outside the State of U.P. and as such the purchases were in the course of inter-state purchases under the U.P. Trade Tax Act as well as the Central Sales Tax Act. The assessing authority found that on inquiry made by the SIB both the aforesaid parties have denied to have appointed the revisionist or any other person as their agent to make purchases on their behalf and, therefore, the claim of the revisionist has been rejected. The appeal filed against the assessment order has been rejected and the second appeal filed by the revisionist so far as the said transaction is concerned has also been rejected.
(3.) Learned counsel for the revisionist submitted that the statements of the Directors of the aforesaid companies were made in respect of other concerns and not in respect of the revisionist inasmuch as no opportunity has been given to cross-examination of such persons.;