2008 (1) TMI 849

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....unsel for the Commissioner of Trade Tax, U.P., Lucknow, the applicant. Despite the fact that affidavit of service has been filed, the dealer has not put in appearance. The Commissioner of Trade Tax, U.P., Lucknow has filed this revision under section 11(1) of the U.P. Trade Tax Act, 1948 (hereinafter referred to as, "the Act") against the judgment and order of the Trade Tax Tribunal, I Bench, M....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....be said to be made for the purpose of export or to be alleged as to have occasioned the export? (3) If purchases can be said to be made for the purpose of export, whether they are liable to be exempted under sub-section (1) of section 5 of the Central Sales Tax Act, 1956?" The dealer carries on business of purchases and sales of mentha oil, pepperment oil, T.M.C., etc. For the relevant asses....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of the dealer was party allowed by the Deputy Commissioner (Appeals) vide order dated March 30, 1999 and certain exemptions on purchase of the oil were allowed. However, the finding with regard to the rejection of the account books were affirmed. Aggrieved by the same the dealer as well as the Department filed second appeal before the Tribunal. The Tribunal by the impugned order dated April 17....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ld not be held that some processing had been carried out by the dealer in order to make a new product. The Tribunal has also given the reasons that the goods purchased were natural crude mentha oil and even while exporting, the same goods has been mentioned. It is also recorded by the Tribunal that the goods in which the dealer was dealing were excisable and even the excise department has not r....