R.B.Misra, J. - (1.) The present revision No. 499 of 1999 preferred under Section 11 of the U.P. Trade Tax Act (in short, called "the Act" hereinafter) against the order dated May 11, 1999 in Appeal Nos. 339/96 (1992-93) (U.P.), 340/96 (1992-93) (Central) as well as Trade Tax Revision No. 502 of 1999 preferred against the Second Appeal No. 218/96 (1992-93) (U.P.). The assessing officer levied the trade tax of Rs. 11,25,000 which was set aside by the Deputy Commissioner by its order dated May 23, 1996 and the case was remanded for fresh assessment, against which the Commissioner of Trade Tax preferred second appeal before learned Tribunal which by order dated May 11, 1999 allowed the appeal of the dealer and annulled the order of Trade Tax Officer and the assessee was declared non-taxable, for the year 1992-93 (U.P.).
(2.) Heard Sri B.K. Pandey, learned Standing Counsel for the applicant/Commissioner of Trade Tax/Revenue as well as Sri Kunwar Saxena, learned counsel for the opposite party-respondent.
(3.) The brief facts necessary for the adjudication of the present revisions are that the opposite party-dealer carried on business in "deshi ghee", "sugar", "batasa", etc., of which Sri Brij Bhushan was the sole proprietor. It appears for the assessment year 1992-93, the opposite party-dealer appeared before the assessing authority and produced complete books of accounts whereby total purchases were shown at Rs. 4,72,158 and sales at Rs. 4,40,319 under the U.P. Trade Tax Act. Since deshi ghee was liable to tax at the point of purchase under Section 3-D of "the Act" and such purchases had been made after furnishing form 3-Ga-2, i.e., when the purchases were tax paid, no liability of tax on purchases was admitted even on the sales of sugar, Batasa, etc., and since no inter-State sales were made, no liability of tax under Central Sales Tax Act was likewise admitted.;