COMMISSIONER OF SALES TAX Vs. RAMA INDUSTRIES

JUDGEMENT

(1.) This revision under Section 11(1) of the U. P. Sales Tax Act (hereinafter referred to as the Act) has been directed by the Commissioner of Sales Tax against the judgment dated 30th September, 1986, passed by the Sales Tax Tribunal, Ghaziabad, allowing the appeal of the assessee relating to assessment year 1972-73.

(2.) The question raised on behalf of the Revenue in this revision is : Whether the transactions worth Rs. 2,26,000 disclosed by the assessee as branch transfers were inter-State sales and not branch transfers ?

(3.) Assessee carried on the business of manufacture and sale of door fittings of aluminium and steel. It has its head office at Shahadra, Delhi, and its factory at 36, Government Industrial Estate, Loni, Ghaziabad. The present assessee feeling aggrieved against the order of the revising authority had come to this Court in revision being S.T.R. No. 444 of 1979 Rama Industries, Loni v. Commissioner of Sales Tax decided on 12th December, 1979. The said revision was allowed by this Court and the revisional court was directed to decide the revision afresh. After the remand, the Tribunal by the impugned order has held that the transactions made by the assessee were branch transfers and not inter-State sales.