- (1.) Heard Sri. B.K. Pandey on behalf of the Department and Sri. R.D. Gupta on behalf of the assessee. The Department has approached this court against the order of the Tribunal dated November 12, 2002 passed in Second Appeal No. 611 of 2001 (assessment year 1997-98). The facts in short leading to the present revision are as follows:
(2.) The assessee before this court is stated to have purchased kora maal (brass ware) from the manufacturer and after engraving and polishing, etc., he sold the same to a dealer outside the State who is stated to have exported the same.
(3.) The assessing authority by means of an order dated August 23, 2000 raised demand of purchase tax against the assessee with reference to section 3AAAA of the Act on purchase of kora maal. Not being satisfied with the order so passed the assessee preferred first appeal No. 1240/2000 (97-98). The appeal was allowed by the Deputy Commissioner by means of order dated August 2, 2001. It was held that the goods after polishing and engraving continued to be the same as those purchased by the petitioner. The identity of the purchased goods had not changed. The sale after polishing and engraving was therefore covered by proviso (iii) to section 3AAAA(1) of the Trade Tax Act and exempt from purchase tax.;