9911796707
TMI Blog2008 (1) TMI 849X X X X Extracts X X X X X X X X Extracts X X X X ..... t of service has been filed, the dealer has not put in appearance. The Commissioner of Trade Tax, U.P., Lucknow has filed this revision under section 11(1) of the U.P. Trade Tax Act, 1948 (hereinafter referred to as, the Act ) against the judgment and order of the Trade Tax Tribunal, I Bench, Moradabad dated April 17/20, 2002 whereby the Tribunal has allowed the appeal filed by the dealer and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) If purchases can be said to be made for the purpose of export, whether they are liable to be exempted under sub-section (1) of section 5 of the Central Sales Tax Act, 1956? The dealer carries on business of purchases and sales of mentha oil, pepperment oil, T.M.C., etc. For the relevant assessment year it admitted the tax liability at Rs. 1,34,12,339 at a taxable turnover of Rs. 55,63,74,938 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and certain exemptions on purchase of the oil were allowed. However, the finding with regard to the rejection of the account books were affirmed. Aggrieved by the same the dealer as well as the Department filed second appeal before the Tribunal. The Tribunal by the impugned order dated April 17/20, 2000 accepted the account books of the dealer and allowed its appeal and at the same time dismis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The Tribunal has also given the reasons that the goods purchased were natural crude mentha oil and even while exporting, the same goods has been mentioned. It is also recorded by the Tribunal that the goods in which the dealer was dealing were excisable and even the excise department has not raised any grievance on the export. The Tribunal also recorded that the assessing officer was confused ..... X X X X Extracts X X X X X X X X Extracts X X X X
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