- (1.) THIS appeal, by grant of special leave, has been filed by the Commissioner of Sales Tax, Lucknow, U.P. (for short, "the appellant") against the impugned final order of the High Court of Judicature at Allahabad in Sales Tax Revision No. 799 of 1979 dated April 17, 1979 whereby the High Court has dismissed the revision petition filed by the appellant.
(2.) THE respondent in spite of service is not present and proceeded ex parte. The brief facts giving rise to the present controversy are : The dispute in the present case relates to the year 1966-67. The respondent-assessee, hereinafter referred to as "the respondent", is a dealer in foodgrains, cement, kerosene oil, etc. The account books of the respondent were accepted but the assessing officer did not allow tax exemption on purchase of rice for Rs. 31,278.44. Similarly, the assessing officer did not allow tax exemption to the respondent on the purchase of broken dal worth Rs. 8,71,474.13. The assessing officer also fixed the turnover of imported kerosene oil at Rs. 1,47,898.43.
(3.) AGGRIEVED against the aforesaid order of the assessing officer, the respondent filed an appeal. In appeal, the order passed by the assessing authority was confirmed. The respondent thereafter filed a Revision Application No. 986 of 1978 before the Additional Revising Authority, Sales Tax, Kanpur. The revising authority accepted the revision and set aside the orders passed by the appellate authority and assessing authority and remanded the case back for reassessment in accordance with law and in the light of the observations made in the order of revising authority.;