YASHWANT VARMA,J. - (1.) Heard Shri Piyush Agarwal, learned counsel for the revisionist and the learned standing counsel.
(2.) This revision is directed against an order of the Tribunal dated 22 November 2016. The sole issue which falls for consideration is whether the Tribunal was legally justified in rejecting 7 declarations made by the assessee referable to Section 3AAA of the U.P. Trade Tax 1948 effecting transactions valued at Rs. 35 lakhs.
(3.) In order to appreciate the controversy, it would be relevant to extract Section 3AAA of the 1948 Act, which reads as follows:- "Where goods are liable to tax under this Act only at the point of sale to consumer, every sale by a dealer - (a) to a registered dealer who does purchase them for resale within the State or in the course of inter-State trade or commerce; in the same form and condition in which he has purchased them, or (b) to any person other than a registered dealer shall be deemed to be a sale to the consumer, unless the dealer proves otherwise to the satisfaction of the assessing authority and for that purpose also furnishes to the assessing authority such declaration, obtained from the purchasing dealer, in such form and manner and within such period, as may be prescribed.";