Commissioner of Sales Tax, U.P. and ORS. ETC. ETC. v. Bakhtawar Lal Kailash Chand Areti and ORS. ETC. Etc

Headnote

OF SALES TAX, U.P. AND ORS. ETC. ETC. ,k v. BAKHTAW AR LAL KAILASH CHAND ARETI AND ORS. ETC. ETC. B AUGUST 5, 1992 [S. RANGANATHAN, V. RAMASWAMI AND B.P. JEEVAN REDDY, JJ.} ).---- '- U.P. Sales Tax Act, 1948/U.P. Sales Tax Rules, 1948: c Sections 2(e) and 3-~rchase Tax-Levy of-Commission the State Act. ~- D Section 3-B, Fonn III-C-1: PUrchase Tax-Recovery of-Dealer wrongly issuing Declaration form . for inter-State transaction as intra-State purchase-Whether can be proceeded . against for tax leviable under Central Sales Tax Act-Provision applicable E only to tax leviable under