MARBLE MEN Vs. COMMISSIONER TRADE TAX

JUDGEMENT

(1.) These five revisions under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") arising from the order of the Tribunal dated 31.08.2004 for the assessment years 1997-98, 98-99, 99-2000, 2000-01, 2001-2002.

(2.) Brief facts of the case are that the applicant carried on the business of sale and purchase of marble goods, paper messie, brassware's etc. Books of account have been accepted. During the years under consideration, applicant had sold marble to the foreign tourists against foreign currency and claimed exemption as export sale. Assessing authority had not accepted the plea of the applicant and treated the sales as intra-State sales and levied tax under the Act. Admittedly, the marble goods were purchased from unregistered dealers and, therefore, assessing authority treated the applicant as the manufacturer, in view of the admitted definition of the "Manufacturer under Section 2 (ee) of the Act. First appeals filed by the applicant were rejected. Tribunal has also rejected the second appeals. 2. Heard learned counsel for the parties.

(3.) Tribunal held that the disputed sales as claim by the applicant as counter sale to the foreign tourists against foreign currency is not covered under the definition "in the course of export sale" within the purview of Section 5 of the Central Sales Tax Act and the applicant is not entitled to get any benefit in this regard. Tribunal for coming to the aforesaid conclusion relied upon the decision of this Court in the case of CST v. Ganeshi Lal And Sons, reported in 1981 UPTC, 128 and in the case of CST v. Marble Emporium, reported in 1989 STJ, 739