COMMISSIONER, TRADE TAX Vs. BHOLA BHANDAR

JUDGEMENT

(1.) PRESENT two revisions under Section 11 of the U.P. Trade Tax Act, 1948 (hereinafter referred to as, "the Act") are directed against the order of the Tribunal dated May 27, 2000 relating to the assessment year 1991 -92 and 1992 -93.

(2.) THE dealer -opposite party (hereinafter referred to as "the dealer") was carrying on the business of foodgrains, oil -seeds, etc. It appears that the assessing authority has accepted the claim of the dealer but disallowed the claim of exemption on certain purchases on the ground that the dealer could not furnish the requisite form prescribed under Section 3D(7) read with rule 12B of the U.P. Trade Tax Rules, 1948. For the assessment year 1992 -93 apart from the rejection of the claim of exemption on account of non -furnishing of requisite form, the claim of exemption for Rs. 1,16,87,000 against form IIIC(2) No. 298093 was disallowed on the ground that in the said form IIIC(2) required ticket was not affixed.

(3.) HEARD Sri B.K. Pandey, learned Standing Counsel. Despite the service of the notice, no one appears on behalf of the opposite party.