Rajes Kumar, J. - (1.) PRESENT two revisions under Section 11 of the U.P. Trade Tax Act, 1948 (hereinafter referred to as, "the Act") are directed against the order of the Tribunal dated May 27, 2000 relating to the assessment year 1991 -92 and 1992 -93.
(2.) THE dealer -opposite party (hereinafter referred to as "the dealer") was carrying on the business of foodgrains, oil -seeds, etc. It appears that the assessing authority has accepted the claim of the dealer but disallowed the claim of exemption on certain purchases on the ground that the dealer could not furnish the requisite form prescribed under Section 3D(7) read with rule 12B of the U.P. Trade Tax Rules, 1948. For the assessment year 1992 -93 apart from the rejection of the claim of exemption on account of non -furnishing of requisite form, the claim of exemption for Rs. 1,16,87,000 against form IIIC(2) No. 298093 was disallowed on the ground that in the said form IIIC(2) required ticket was not affixed. Being aggrieved by the two assessment orders, the dealer filed two appeals before the Deputy Commissioner (Appeal). Before the Deputy Commissioner (Appeal) the dealer filed certain form IIIC(2) both for the assessment years 1991 -92 and 1992 -93 as an additional evidence along with applications under Section 12B of the Act and for the assessment year 1992 -93 also pleaded that in case, if the form IIIC(2) No. 298093 was not proper the same should be returned to the dealer for re -submission. The appellate authority accepted the forms filed for the first time before it as an additional evidence. However, for the purposes of verification the matter was remanded back to the assessing authority. For the assessment year 1992 -93, the appellate authority has also directed the assessing authority to return form IIIC(2) No. 298093 for filing of fresh form IIIC(2). The Deputy Commissioner (Appeal) accordingly remanded back the case to the assessing authority. The dealer filed two appeals before the Tribunal. The Tribunal by the impugned order allowed the appeals. The Tribunal has allowed the exemption against form IIIC(2) which was furnished for the first time as an additional evidence before the Deputy Commissioner (Appeal) -. The Tribunal has so allowed the claim of exemption against form IIIC(2) No. 298093.
(3.) HEARD Sri B.K. Pandey, learned Standing Counsel. Despite the service of the notice, no one appears on behalf of the opposite party.;