1986 (7) TMI 366

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....Lucknow, has come to this Court in the instant revision under section 11(1) of the U.P. Sales Tax Act (hereinafter referred to as the Act). The assessee carries on the business of foodgrains on commission agency basis. Book version of the assessee was accepted by the assessing authority, but certain exemption claimed on behalf of the ex-U.P. principals was disallowed. First appeal filed by the as....

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....n behalf of ex-U.P. principals and therefore, rightly claimed the exemption. It was not justified in remanding the matter back to the assessing authority to scrutinise the date of despatches which was not even disputed by the assessing authority. Once the Tribunal itself recorded a positive finding that the purchases made by the assessee were on behalf of the ex-U.P. principal, there was no room l....