Heard learned standing counsel for the revisionist State and Sri Krishna Agrawal for the assessee.
This revision has been filed by the State under section 11 of the U.P. Trade Tax Act for the assessment year 1991-92 (Central) in proceedings initiated under section 9(2) of the C.S.T. Act against an order of the Tribunal dated 2.1.2000.
The questions of law referred are as under:
"(1) Whether Trade Tax Tribunal was legally justified to declare the assessee non-taxable under central sale even though the central sales were established by the entries found in the account books seized at the time of S.I.B. Survey dated 20.3.92?
(2) Whether Trade Tax Tribunal has properly utilized the material available on record?"
The Tribunal has recorded finding of fact that the department was unable to establish that the assessee had delivered any goods outside the State of U.P. It has recorded that all the transactions of the assessee dealer were made within the State of U.P. Therefore no C.S.T. was attracted. In view of the finding of fact as recorded by the Tribunal, no question of law arises. I see no reason to interfere with the order of the Tribunal. The revision is dismissed as above. No costs. Order Date :- 11.1.2010 rk