TMI Blog1999 (3) TMI 600X X X X Extracts X X X X X X X X Extracts X X X X ..... by it allowed the Commissioner s second appeal against the dealer s assessment under the Central Sales Tax Act, 1956 (hereinafter referred to as the Act ) for assessment year 1983-84 and directed that the turnover of Rs. 73,380 in respect of football bladder was taxable under the U.P. Trade Tax Act, 1948. 2.. I have heard Sri M. Manglik, learned counsel for the revisionist and Sri S.D. Singh, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exported in the same form. On appeal, the learned Assistant Commissioner (Judicial) accepted the dealer s contention and held that the turnover was exempt from tax by virtue of section 5(3) of the Act. On the Commissioner s second appeal, the Tribunal restored the order passed by the assessing officer. It took the view that the dealer-revisionist sold football bladder to the exporting dealer who ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the export of bladder also and the dealer was entitled to claim exemption under section 5(3) of the Act. The Tribunal has not given any other reason for denying the exemption and the reason given by it is absolutely untenable. 5.. The revision petition is, therefore, allowed with costs. The Tribunal s order dated August 3, 1998 relating to the turnover of Rs. 73,380 is set aside and the Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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