TMI Blog1992 (11) TMI 266X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee-opposite party. This revision under section 11(1) of the U.P. Sales Tax Act, 1948, hereinafter called "the Act", is directed against the judgment and order of the U.P. Sales Tax Tribunal, Gorakhpur Bench, Gorakhpur (D.B.), dated January 11, 1989. By means of the impugned judgment, the Tribunal has declared the assesseeopposite party as non-taxable in respect of the assessment year 1980-8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , that the assessee had, in fact, admitted his tax liability on the turnover of Rs. 25,584.80; that he had deposited the requisite tax thereon; and, further, that in respect of purchases to the tune of Rs. 1,06,263.20, no form III-C(2), entitling the assessee to claim exemption under rule 12-B of the Rules was produced either before the assessing authority or before the appellate authority. It h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore, must perish. In the result the revision succeeds and is allowed. The impugned judgment and order of the Tribunal dated January 11, 1989 is set aside. Let a copy of this decision be transmitted to the Tribunal for fresh determination of the quantum of tax payable by the assessee-opposite party under the Act in conformity with the above answer to the question of law raised on behalf of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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