- (1.) This revision is under Section 11 of the U. P. Trade Tax Act, (called the "the Act", for short) against the order of the Tribunal dated August 19, 2010 for the assessment year 2004-05.
(2.) During the year under consideration the applicant has purchased goat raw hide and skins from the unregistered dealer and, after getting it tanned on job-work basis, sold the same to M/s. Shalimar Trading Company, Chennai, claimed to be exporter. In respect of the aforesaid sale three form H have been submitted. Copies of the bill of lading have also been furnished. The applicant claimed exemption on the purchases of raw hides from unregistered dealer and also on the sales to the alleged exporter on the ground that such purchases preceded to the export sale and it was in the course of export.
(3.) The assessing authority rejected the claim of exemption on the ground that in form H the order number and date of the foreign buyer was not mentioned. The goods, which was mentioned in form H and the bill of lading were different to the goods purchased and claimed to have been exported. No details relating to the payment for the job-work have been furnished. The assessing authority levied the tax on the purchases of goat raw skins under Section 3-AAAA in the assessment under the Act and also treated the sales to the exporter as an inter-State sales and levied the tax under the Central Sales Tax Act (called "the Central Act", for brevity).;