Prakash Krishna, J. - (1.) This revision is at the instance of Commissioner of Sales Tax under Section 11 of U.P. Sales Tax Act and is directed against the order- dated 30-4-1991 passed in Second appeal No. 527 of 1986 for the assessment year 1979-80. In the memo of. revision only one question of law has been framed which reads as under: "Whether the Tribunal was legally justified to hold interstate sale by a Government Corporation to a government department of the same State as branch transfer and consequently not liable for tax under Central Sales Tax Act.?
(2.) Heard learned counsel for the parties and perused the record.
(3.) The opposite party dealer, deals in supply of boulders. In the relevant assessment year 197980 (Central) no tax liability was admitted by it. The assessing authority on the basis of material in its possession determined the taxable turnover at Rs. 70 lacs. The assessment order was passed against the opposite party. This order has been set aside by the first appellate authority as well as by the Tribunal on the short question that on the facts of the present case there is no sale by the dealer opposite party within the meaning of "sale" as defined under Central Sales Tax Act. The case of the department is that the dealer opposite party has supplied boulders to the irrigation department of the State of Bihar. The Tribunal has set aside the assessment order on the finding that the dealer and the irrigation department of the State of Bihar are the two units.;