COMMISSIONER TRADE TAX Vs. KRISHNA TRADING COMPANY

JUDGEMENT

(1.) The present revision is at the instance of the Commissioner of Trade Tax against the order of the Trade Tax Tribunal, Gorakhpur passed in Second Appeal No. 183 of 1995.

(2.) The dealer opp. party carried on the business of purchase and sale of Kirana, spices, dry fruits etc. In the original assessment proceedings for the assessment year 1986-87 the account books of the dealer were accepted and the claim of exemption on export sale made to Nepal worth Rs. 7,030.72 was granted on the basis of custom certificates submitted by the dealer. On verification, these custom certificates were found to be forged. Notice under Section 21 of the U.P. Sales Tax Act to reassess the escaped turnover was issued. The assessing Authority after affording an opportunity of hearing to the dealer opp. party reassessed the escaped turnover and enhanced the tax liability vide order dated 14th of November, 1994. The said order was modified in appeal by the Deputy Commissioner (Appeals), Sales Tax, Gorakhpur. The Tribunal, in further appeal has set aside the aforesaid order on the ground that the goods having been reached to Nepal, it is export sale is exempt. Secondly it is a case of change of opinion.

(3.) Heard the counsel for the parties and perused the record.