COMMISSIONER TRADE TAX Vs. KHURJA TIN FACTORY

JUDGEMENT

(1.) Present revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 29th May, 1997 relating to the assessment year 1990-91 under the Central Sales Tax Act.

(2.) It appears that the dealer opposite party (hereinafter referred to as "the dealer") had made purchases of sheets from outside the Country and thereafter sold the same in the same form and condition outside the State of U.P. in the course of inter-State sales. The dealer claimed that the sales in the course of inter-State sales was liable to tax at the rate of one percent under Notification No. 3618 dated 1.7.1969. The assessing authority has not accepted the claim of the dealer on the ground that the goods has not been subjected to tax under the Central Sales Tax Act which is one of the conditions of the Notification No. 3618 dated 1.7.1969. The assessing authority accordingly levied the tax at the rate of 4 percent. First appeal filed by the dealer has been rejected so far as this aspect of the matter is concerned. The dealer filed appeal before the Tribunal. The Tribunal by the impugned order allowed the appeal and held that the turnover of Rs. 5,21,256.75 paise is liable to tax at the rate of one percent under the above notification. The Tribunal held that since the dealer had made purchases from outside the Country, there was no question of payment of Central Sales Tax.

(3.) Heard Learned Standing Counsel. No one appears on behalf of the dealer inspite of the service of the notice.