COMMISSIONER COMMERCIAL TAX Vs. RAJ KUMAR

JUDGEMENT

(1.) Heard Sri Bipin Kumar Pandey, learned counsel appearing on behalf of the revisionist and Sri R.R. Agarwal, learned Senior Advocate assisted by Sri Suyash Agarwal, Counsel for the respondent.

(2.) This is a revision petition filed by the State wherein the following question of law has been admitted :-

(3.) The case of the revisionist is that the finding of the first Appellate Authority was that the dealer in the present case was acting as an agent of the farmers and was auctioning the paddy to the highest bidder. The authority came to the conclusion that since the paddy was being auctioned to the highest bidder, even if the paddy was thereafter exported, the same would not come within the definition of "Sale in The Course of Export" and would be only ' Sale For Export' . The relevant part of the order of the first Appellate Authority is provided below :-