COMMISSIONER TRADE TAX Vs. RAJENDRA AND COMPANY

JUDGEMENT

(1.) The above revision is directed against the order dated 23rd of November, 1995 passed by the Trade Tax Tribunal Gorakhpur in second appeal No. 184 of 1992.

(2.) The dealer opp.party carried on the business of purchase and sale of Kirana, spices etc. For the assessment year 1987-88 the dealer opp.party claimed exemption on the sale turnover of Rs. 1,74,722-70 on the ground that it was sale in the course of export to Nepal. The Assessing Officer accepted the account books but rejected the aforesaid claim of exemption on the ground that the nature of transaction was different from transaction of sale in the course of export. In support of the claim, the dealer produced 4 custom certificates issued from the office of Bhairwa, out of them the Custom Officer, Bhairwa by his letter dated 6.9.1990 informed that except one certificate other certificates were forged. Signature of Shri Vyas on the custom certificate produced by the dealer did not tally with the genuine signature of Shri Vyas. The Custom Officer informed about the other irregularities also to show that the custom certificates produced by the dealer opp.party were not genuine and they contained fabricated seal. The assessment order was confirmed in appeal. But the Tribunal in second appeal accepted the aforesaid claim of sale in the course of export to Nepal.

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