COMMISSIONER, TRADE TAX Vs. CHEMICALS AND INSECTICIDES

JUDGEMENT

(1.) HEARD learned Standing Counsel for the revisionist -State Sri B.K. Pandey and Sri N.C. Gupta for the assessee.

(2.) THIS revision has been filed against the judgment and order of the Tribunal dated July 5, 1996 by which the Tribunal has granted exemptions on export sales to the assessee for the assessment year 1991 -92. The questions sought to be referred are as under:

(3.) THE assessing authority levied tax on the sales made by the dealer for Rs. 1,26,935 treating it to be intra -State sales in view of the fact that the dealer failed to produce before the assessing authority a copy of order or agreement made with the foreign buyer in Nepal. No other document was also produced by the dealer to establish that he had exported the goods to a dealer in Nepal. The goods were shown to have been transacted in cash. The dealer on his part produced before the assessing authority concerned three custom clearance certificates issued by the custom authorities of Nepal. The assessing authority however did not accept these custom clearance certificates to be sufficient to establish that the sales had been made by the assessee in the course of export to Nepal.