This revision has been filed by the State under Section 11(1) of the U.P.Trade Tax Act for the assessment year 1985-86 against the order of the Tribunal dated 29.12.2001.
The questions of law referred to are hereunder: "(i) Whether on the facts and in the circumstances of the case, the Trade Tax Tribunal was legally justified to allow the exemption on the export sales even though the custom certificate furnished by the asseseee was not genuine and valid ?
(ii) Whether on the facts and in the circumstances of the case, the order of the Trade Tax Tribunal to allow the exemption on the export sales when the genuineness and validity of the custom certificates issued by the Nepal Government were questioned and remained unverified by the Nepal Government in view of the judgment of Hon'ble High Court in the matter of M/s Lucky Boot House, Reit Chowk, Gorakhpur versus Commissioner of Trade Tax U.P., 1989 S.T.I.,Vol.18 page l67 ?" The questions of law has already been answered by this Court in Trade Tax Revision No.916 of 1995 for the same parties by the judgment of this Court dated 30.11.2004, wherein this Court has held that the proceedings under Section 21 cannot be initiated on the basis of mere presumption. This revision is decided in same terms as Trade Tax Revision No.916 of 1995.
This revision is dismissed.
Order Date :- 13.1.2010 AKJ