2007 (8) TMI 677

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....ri N.R. Kumar, learned counsel for the dealer. The dispute relates to the assessment year 1994-95. The following questions of law have been sought to be raised by means of this revision: "(a) Whether, on the facts and in the circumstances of the case, the Trade Tax Tribunal was legally justified to allow the exemption on the sale made by the appellant through air force canteen in view of the....

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....against sale made through the Corporation to the State Government employees. It further disallowed the exemption with regard to the sale made through the air force canteen and accordingly imposed the tax. The dealer preferred appeal, which was allowed by the Deputy Commissioner (Appeal) vide order dated December 5, 1996 on the ground that it was past practice that exemption was granted to sale ....

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.... Government. Sri N.R. Kumar, the learned counsel appearing for the dealer has placed reliance upon the Government Notification No. S.T.-2-7037/X-7(23)/ 83-U.P. Act XV/48-Order-85 dated January 31, 1985 and has referred to entry No. 18 and its sub-clauses (a) and (b). This entry provides for sale to or purchase and sales of any goods by canteen stores department/military canteens or U.P. Governm....