PRABHU DAYAL JAGANNATH Vs. COMMISSIONER, SALES TAX

JUDGEMENT

(1.) ALL the four revisions have been filed by the Assessee under Section 11 of the U. P. Trade Tax Act, 1948 against the common judgments/orders dated August 31, 1992.

(2.) THE brief facts of the case are that the Assessee is dealing in the items of sanitary -wares. During the assessment year 1984 -85, the Assessee has claimed that export was made to Nepal for Rs. 2,05,526 and Rs. 1,90,840 total Rs. 3,96,366. In this regard, the Assessee has submitted two certificates issued by the Nepal Custom Authorities, Bhairwan (Nepal). During the next assessment year 1985 -86, the Assessee has also claimed the export of goods worth of Rs. 13,08,159 in four instalments to Nepal. To this effect, the Assessee has also submitted four certificates issued by the Nepal Custom Authorities, Bhairwan (Nepal). The assessing officer has allowed the exemption as claimed by the Assessee on the basis of the said certificates issued by the custom authorities of Nepal.

(3.) BEING aggrieved, the Assessee has approached the Trade Tax Tribunal in all the four cases. The Tribunal vide its impugned order upholds the order passed by the D. C. (Executive) who has remanded the matter back to the assessing authority with the specific direction to examine these transactions. Finally, the Tribunal has dismissed the appeals filed by the Assessee. Not being satisfied, the Assessee has knocked the door of this Court through present revisions.