Court No. - 1
Case :- SALES/TRADE TAX REVISION No. - 27 of 2009 Revisionist :- The Commissioner Trade Tax U.P. Lucknow Opposite Party :- S/S C.B. Glass Works Firozabad Counsel for Revisionist :- SC
Hon'ble Piyush Agrawal,J.
Present revision has been filed challenging the order dated 5th August, 2005 passed by the Commercial Tax Tribunal, Agra in Second Appeal No. 38 of 2001 for the Assessment Year 1992-
93 by which the claim of exemption by the opposite party under section 5(3) of the Central Sales Tax Act was accepted.
Brief facts of the case are that the opposite party is carrying on a business of manufacture and sale of Glassware, Chimney, Tube and Labware etc. The opposite party has claimed exemption on the ground that the Glassware which had been sold to the exporter, was exported in the same form and the Assessing Authority has rejected the same on the ground that the same has not been made in the same form and condition as contemplated under section 5(3) of the Central Sales Tax Act, which was confirmed by the first Appellate Authority by its order dated 8.3.2000. Being aggrieved, the opposite party preferred second appeal before the Tribunal which after recording all facts in favour of the dealer, has allowed its claim.
Sri B.K.Pandey, learned standing counsel has fairly states that the controversy involved here is settled by the Apex Court in the case of State of Karnataka vs. Azad Coach Builders Pvt. Ltd & Anr. reported in 2010 NTN (Vol 44) 40 as such, the claim of the opposite party cannot be said to have wrongly been allowed as the sale has been made by the exporter in the same form.
In view of the aforesaid facts recorded by the Tribunal and the law laid down by the Apex Court in Azad Coach Builders (supra) no case is made out. The revision is accordingly dismissed.
Order Date :- 29.10.2021 samz