Om Prakash, J. - (1.) This is a revision by the Revenue against the judgment of the Sales Tax Tribunal, Bench II, Meerut, dated 30th May, 1986.
(2.) Admittedly, the assessee, a registered dealer, sold the goods, liable to tax at the point of sale to consumer, to the purchasing dealer, a Haldwani firm, and claimed exemption on the basis of the form 3-A, which was obtained from the purchasing dealer. The Sales Tax Officer took the view that the form 3-A issued to the purchasing dealer, i.e., Haldwani firm, was given by that firm to a Ghaziabad firm and that the Haldwani firm is fictitious and a bogus firm and the registration thereof has been cancelled. For these reasons, the exemption on the basis of form 3-A was not allowed to the assessee, i.e., selling dealer. The Tribunal, however, accepted the contention of the selling dealer and allowed exemption. Aggrieved, the Revenue has come up in revision. The question for consideration is whether for the above reasons, the exemption can be refused to the selling dealer.
(3.) It is not disputed that the form 3-A was issued by the department to the purchasing dealer. The contention of the selling dealer is that it obtained form 3-A from the purchasing dealer.;