COMMISSIONER SALES TAX Vs. PURI SONS

JUDGEMENT

(1.) The present revision is directed as against the order passed by the Sales Tax Tribunal, Bench I dated 3rd September, 1986.

(2.) The opposite party carries on business in kirana goods. For the assessment year 1976-77 his book of account was accepted. The assessing authority disallowed certain exemption and fixed net turnover at Rs. 1,14,876 as against the disclosed turnover of Rs. 9,702. The dealer filed appeal which was also dismissed. The second appellate court allowed the exemption on the turnover of Rs. 66,600 on the ground that the dealer had made purchase in the course of import from Nepal and the same were accordingly exempted under Section 6(2) of the Central Sales Tax Act.

(3.) It was urged on behalf of the department that the exemption granted by the Tribunal was unwarranted as the dealer did not file any evidence either before the assessing authority or before the first appellate court and thus the granting of exemption on the basis of copies of assessment order dated 17th November, 1976 and 27th February, 1976 in the case of Maqsood Ahmad & Sons, Sitapur and J. Bhatwara Trading Co., Kayamganj is uncalled for. It was further urged that since there is nothing to show that copies of these orders were filed either before the assessing authority or before the first appellate court, then in case this was permitted to be filled by the Tribunal, then the opportunity to the department should have been given as provided under Section 12-B of the U. P. Sales Tax Act.