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1998 (11) TMI 612
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.... Act, 1948 has been preferred by the Commissioner of Sales Tax against an order dated October 11, 1993 passed by the Sales Tax Tribunal, Ghaziabad whereby it allowed the respondent's second appeal No. 169 of 1989. 2.. I have heard Sri B.K. Pandey, learned Standing Counsel for the Commissioner-revisionist and Sri Shakeel Ahmad, learned counsel for the dealerrespondent. 3.. The responde....
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....but has been cancelled by the Tribunal holding that the goods have actually been transported out of the State of Uttar Pradesh and there was only mistaken mention in the transit pass that the goods of 25 biltis was cloth and exempt from tax. This is essentially a finding of fact and there is nothing to show that when the goods were checked at the Transport Nagar check-post they were different from....