Heard learned Standing Counsel for the State and Shri Piyush Agrawal, learned counsel who appeared for the assessee.
This revision has been filed by the State under Section 11(1) of the U.P. Trade Tax Act for the assessment year 1996-1997 (Central) against the order of the Tribunal dated 16.7.2004.
The question of law referred to is hereunder : -
"(i) Whether on the facts and in circumstances of the case the Trade Tax Tribunal is legally justified in holding the dispatches of paddy to ex U.P. parties is not inter state sale ?
(ii) Whether on the facts and in circumstances of the case the Trade Tax Tribunal is legally justified in holding that dispatches of paddy, corresponding to such purchases which has been held to be first purchases of the dealer, is not interstate sale ?"
The Tribunal has recorded the findings of fact that the assessee has acted for and on behalf of ex U.P. principals.
In view of the above, the order of the Tribunal is justified. No question of law arises.
The revision is dismissed.
Order Date :- 27.11.2012 / Sunil Kr. Gupta