Rajes Kumar, J. - (1.) This is a revision filed by the applicant under section 11 of the U.P. Sales Tax Act, 1948, (hereinafter referred as "Act") against the order of Tribunal dated September 18, 1990 relating to the assessment year 1981-82.
(2.) Dealer was carrying on business of footwears. Footwear was liable to tax at the point of sale to consumer. Dealer purchased foot-wear against form III-A and thereafter sold in the course of inter-State sale to the party, M/s. Akai Impex Pvt. Ltd., Bombay, who had exported the same. In respect of the aforesaid transaction, assessment order was passed under U.P. Sales Tax Act. No tax was levied under section 3-AAAA and under the Central Sales Tax Act, 1956, exemption was granted treating the transaction as deemed export under section 5(3) of the Central Sales Tax Act, 1956. The Deputy Commissioner (Executive) Sales Tax, Meerut, initiated the proceeding under section 10-B of the Act on the ground that the purchase of footwears against from III-A, which was sent outside the State of U.P. for export, was liable to tax under section 3-AAAA. Dealer filed the reply which was not accepted and tax under section 3-AAAA was levied on the turnover of Rs. 53,38,482. The applicant filed appeal before Tribunal which was rejected. Being aggrieved by the order of Tribunal the present revision has been filed.
(3.) Tribunal has upheld that the levy under section 3-AAAA on the ground that the exemption under section 3-AAAA was available only on the situation when the sale had been made in the same form and condition within the State of U.P. or in the course of inter-State sale. According to the Tribunal, the exemption was not available in case of export.;