1986 (7) TMI 373

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..... ating to assessment year 1981-82, has come to this Court in the instant revision. The assessee is a partnership firm carrying on the business of purchase and sale of foodgrains, gur, khandsari, etc., both on its own behalf as well as on behalf of commission agency. The disclosed turnover of the assessee, under the U.P. and the Central Sales Tax Acts, was rejected by the assessing authority and b .....

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..... he appeal of the Revenue under the U.P. head. Mr. Bharatji Agarwal, learned counsel for the assessee, has urged that the Tribunal committed an error in not permitting the assessee to claim exemption for the purchases made in the course of inter-State trade on behalf of the ex-U.P. principals which it was entitled in view of the decision of this Court in Commissioner of Sales Tax, U.P. v. Hanuman .....

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..... filed against the final order of the appellate authority. In my opinion, since the Tribunal did not permit the applicantassessee to raise the said point, much prejudice has been caused to it. In this view of the matter, the Tribunal should be directed to decide the appeal afresh after permitting the assessee to raise the question of exemption for the purchases made in the course of inter-State tra .....

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