ARUN TANDON, J. - (1.) HEARD learned Standing Counsel on behalf of the department and Sri Piyush Agarwal, advocate on behalf of the assessee.
(2.) THIS trade tax revision filed by the department, is directed against the order passed by the Trade Tax Tribunal, Bench -II, Moradabad dated July 2, 1999 in Second Appeal No. 257 of 1998 (assessment year 1990 -91), Second Appeal No. 93 of 1999 (assessment year 1990 -91) and Second Appeal No. 271 of 1998 (assessment year 1990 -91) and is confined to the issue as to whether mere submissions of form F, is sufficient to hold that the transactions in questions, were consignment sales. Learned Standing Counsel on behalf of the department submits that under Rule 4(4) of the Central Sales Tax (U.P.) Rules, 1957, a detailed procedure has been prescribed for maintenance of records in respect of consignment sales. In absence of the aforesaid records having been referred to or having been taken into consideration by the Trade Tax Tribunal mere submission of form F itself is not sufficient to record that the transactions in question were consignment sales.
(3.) LEARNED Counsel for the assessee, on the other hand, submits that the order passed by the Trade Tax Tribunal is legally justified and therefore, calls for no interference under revisional jurisdiction.;