Ashok Kumar, J. - (1.) Heard Sri M.M. Rai, learned counsel for the assessee-revisionist and Sri Ajit Kumar Singh, learned Additional Advocate General assisted by Sri C.B. Tripathi, learned Special Counsel for the State of U.P.
(2.) Vide order dated 07.02011 passed in Trade Tax Revision No. 1264 of 2003 (M/S Sayeed Corporation v. Commissioner Trade Tax, U.P.) this Court has referred the following question for consideration by this Bench (Division Bench):- "Whether in view of the fact that the purchase of the stone grit has been made from the registered dealer without issuing Form-3A and it was deemed to be sales to the consumer in the hand of seller and such sale is liable to tax whether further sale of such stone grits to the person other than the registered dealer without furnishing the declaration form, presumed to be sale to the consumer is liable to tax."
(3.) The fact of the instant case are that the applicant was carrying on the business of stone grit. The stone grit is liable to tax on the point of sale to the consumer under the notification no. ST-II-5785/X-10(1)-80-UP-Act XV/48-Order-81, dated 07.09.1981. The revisionist has purchased the stone grit from a registered dealer without issuing Form 3-A, a declaration certificate, contemplated under Rule 12-A read with Secton 3-AAA of the;