Court No. - 33 Case :- SALES/TRADE TAX REVISION No. - 412 of 2002 Petitioner :- Commissioner, Trade Tax U.P., Lucknow Respondent :- S/S Ram Dulara Ramayan Prasad Petitioner Counsel :- C.S.C. Hon'ble Bharati Sapru, J.
Heard learned Standing Counsel for the State.
This revision has been filed by the State under Section 11(1) of the U.P. Trade
Tax Act for the assessment year 1983-84 against the order of the Tribunal
dated 5.3.2002.
The questions of law referred to are hereunder :-
(i) Whether on the facts and in the circumstances of the case, the Trade Tax
Tribunal was legally justified to allow the exemption on the export sales even
though the customs certificate furnished by the assessee was not genuine and
valid ?
(ii) Whether on the facts and circumstances of the case, the order of the Trade
Tax Tribunal to allow the exemption on the export sales when the
genuineness and validity of the customs certificate issued by the Nepal
Government were questioned and remained unverified by the Nepal
Government in view of the judgment of Hon’ble High Court in the matter of
Lucky Boot House, Reti Chowk, Gorakhpur versus Commissioner, Trade Tax,
U.P. 1989 ST-I, Vol.18 P.6 ?”
The Tribunal has rightly come to the conclusion that once an assessment order
has been passed under Section 21 of the Act then due to mere change of the
opinion, fresh proceedings under Section 21 of the Act could not have been
carried out. The Tribunal is, therefore, justified to allow the exemption on
export sales as the evidence produced by the assessee had been accepted at the
initial stage.
In view of the findings of fact recorded by the Tribunal, no question of law
arises.
The writ petition has no merit and is dismissed.
Order Date :- 25.1.2010
AKJ