JUDGMENT
Rajes Kumar, J.
1. These four revisions under Section 11 of U.P. Trade Tax Act (hereinafter referred to as “Act’) are directed against the order of Tribunal dated 27.01.2007 relating to the assessment years 1998-99. 99-2000, 2001-02 and 2002-03.
2. Brief facts of the case are that the applicant was the dealer of Mahendra & Mahendra vehicles. During the years under consideration vehicle was liable to tax at the point of sales to consumers. The applicant purchased vehicles from Mahendra & Mahendra from their sale depot at Lucknow against Form III-A without paying any tax. Instead of selling the said vehicles within the State of U.P. or in the course of inter-States sales, despatched to Satna (Madhya Pradesh) by way of stock transfer to its own sale depot. Assessing authority levied tax under Section 3AAAA of the Act on the aforesaid purchases. The said levy of tax has been confirmed by the first appellate authority and by the Tribunal also.
3. Heard learned Counsel for the parties.
4. Learned Counsel for the applicant submitted that the levy is bad in law and contrary to the provisions of Section 3-AAAA of the Act.
5. I do not find any substance in the argument of learned Counsel for the applicant.
6. Section 3-AAAA of the Act read as follows:
3-AAAA. Liability to tax on purchase of goods in certain circumstances. – Subject to the provision of Section 3, every dealer who purchases any goods liable to tax under this Act:
(a) from any registered dealer in circumstances in which no tax is payable by such registered dealer, shall be liable to pay tax on the purchase price of such goods at the same rate at which, but for such circumstances, tax would have been payable on the sale of such goods;
(b) from any person other than a registered dealer whether or not tax is payable by such person, shall be liable to pay tax on the purchase price of such goods at the same rate at which tax is payable on the sale of such goods:
Provided that no tax shall be leviable on the purchase price of such goods in the circumstances mentioned in Clauses (a) and (b), if —
(i) such goods purchased from a registered dealer have already been subjected to tax or may be subjected to tax under this Act;
(ii) tax has already been paid in respect of such goods purchased from any person other than a registered dealer;
(iii) the purchasing dealer resells such goods within the State or in the course of inter-State trade or commerce or exports out of the territory of India, in the same form and condition in which he had purchased them;
(iv) such goods are liable to be exempted under Section 4-A of the Act.
7. The case of the applicant falls under Clause (a) of Section 3-AAAA of the Act, which says that every dealer who purchases any goods, liable to lax under this Act from any registered dealer in the circumstances in which no tax is payable by such registered dealer shall be liable to pay tax on the purchase price of such goods at the same ‘”ate at which it was liable to tax. Admittedly applicant made the purchases from the registered dealer against Form III-A. On account of the issuance of Form III-A no tax was payable by such registered dealer and, therefore, such purchases was liable to tax under Clause (a) of Section 3-AAAA of the Act. Learned Counsel for the applicant is not able to show that its case falls under any of the clauses of proviso. Therefore, levy of tax is justified and is accordingly, upheld.
8. In the result, all the four revisions fail and are accordingly, dismissed.