2008 (8) TMI 842

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..... The dealer-opposite party is carrying on its business of foodgrains, pulses, etc. In the present revision, which relates to the assessment years 1995-96 (Central), the following question of law has been sought to be raised by the Department. Whether, on the facts and in the circumstances of the case, the Trade Tax Tribunal is legally justified to hold that the sale of pulses is exempt un .....

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..... : If selling dealer proves that tax on such goods has been paid under the U.P. Sales Tax Act or if the declaration form prescribed under the said Act obtained from the dealer from whom the said goods was purchased by the aforesaid selling dealer is furnished to the assessing authority up to the time of assessment. The Tribunal has found as a fact that the pulses sold in the inter-State sale .....

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