(1) SPECIAL leave granted. Heard both the sides.

(2) WE allow this appeal solely on the ground that the statement of Banke Lal which was not tested by cross-examination was used in order to reach the conclusion that the transaction was an inter-State sale. We are told that Banke Lal has now died. Under the circumstances, we set aside the order of the High court as also of the Sales Tax tribunal and remit back the matter to the Sales Tax tribunal at Meerut. It will be open to the appellant to produce the documents which the appellant has offered to produce before us. The tribunal will permit the appellant to produce the documents subject to being satisfied about the genuineness thereof and to pronounce upon the reliability of the documents and the impact of it on the matter in issue.

(3) RESPONDENTS 3 and 4 have stated in paragraph 7 of the counter-affidavit as under:

THE tribunal while examining the nature of transaction about the transaction of Rs. 1,93,380.00 had observed as under :

WE wanted to see the bills made by M/s D. P. Paint Mart to M/s Baba Glue Factory on consignment basis, if any, as alleged. The bijaks or bills could have clinched the iss