(1.) Heard learned standing counsel. By an order of the Court dated 31 August 2017, notice upon the assessee was deemed to be sufficient. None has appeared for the assessee when the matter was called for final disposal.
(2.) This revision of the Department has been preferred against a judgment of the Tribunal dated 21 June 2012 allowing an appeal preferred by the assessee in proceedings taken for assessment under the Central Sales Tax Act, 1956.
(3.) It appears from a reading of the order of the Tribunal that the assessee had purchased goods for and on behalf of an ex-U.P. principal who had entered into the said transaction for the purposes of effecting export. These purchases by the assessee within the State of U.P were effected against Forms-H supplied by the ex-U.P. principal. In view thereof and bearing in mind the provisions of Section 5(3) of the 1956 Act read with the declaration carried in Form-H prescribed in the 1957 Rules, the Tribunal has taken the view that the assessee in U.P. was not liable to tax.