1999 (3) TMI 600

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....ed by the dealer against an order dated August 3, 1998 passed by the Trade Tax Tribunal, Meerut, whereby it allowed the Commissioner's second appeal against the dealer's assessment under the Central Sales Tax Act, 1956 (hereinafter referred to as "the Act") for assessment year 1983-84 and directed that the turnover of Rs. 73,380 in respect of football bladder was taxable under the U.P. Trade Tax A....

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....g officer on the ground the football bladders were themselves not sports goods and that the bladders were not exported in the same form. On appeal, the learned Assistant Commissioner (Judicial) accepted the dealer's contention and held that the turnover was exempt from tax by virtue of section 5(3) of the Act. On the Commissioner's second appeal, the Tribunal restored the order passed by the asses....