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TMI Blog2007 (8) TMI 677X X X X Extracts X X X X X X X X Extracts X X X X ..... The following questions of law have been sought to be raised by means of this revision: (a) Whether, on the facts and in the circumstances of the case, the Trade Tax Tribunal was legally justified to allow the exemption on the sale made by the appellant through air force canteen in view of the Notification No. 978 dated March 31, 1994 which contemplates the provisions of the exemption only to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e exemption with regard to the sale made through the air force canteen and accordingly imposed the tax. The dealer preferred appeal, which was allowed by the Deputy Commissioner (Appeal) vide order dated December 5, 1996 on the ground that it was past practice that exemption was granted to sale made through the air force canteen. Against the same, department preferred the second appeal which ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Government Notification No. S.T.-2-7037/X 7(23)/ 83 U.P. Act XV/48 Order-85 dated January 31, 1985 and has referred to entry No. 18 and its sub-clauses (a) and (b). This entry provides for sale to or purchase and sales of any goods by canteen stores department/military canteens or U.P. Government Employees Welfare Corporation to the officers and members of the Armed Force of India/other Defen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lause if sold through the corporation to the defence personnel and members of the armed forces. This motor scooter being covered by the said list can be sold tax-free through U.P. Government Employees Welfare Corporation to the members of the armed force. Thus, the view taken by the Tribunal appears to be correct although reasons recorded by it may be different. In the facts and circumsta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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