Rajes Kumar, J. - (1.) The present revision under Section 11 of U.P. Trade Tax Act (hereinafter referred as the Act) is directed against the order of Tribunal dated 23.2.1994 for the assessment year 1983-84 under the Central Sales Tax Act.
(2.) The brief facts of the case are that the dealer opp.party (hereinafter referred as Dealer) entered into an agreement-dated 6.6.83 with Bhutan Coal Mining Corporation Government from Herrsing Railway station to Moradabad city Station. During the Movement of goods from Bhutan to Moradabad it appears that dealer endorsed railway builty at Assam in favour of various parties of Moradabad. Such parties took the delivery of the coal at Moradabad. Applicant has not taken any Form 'C from S.T.O Amroha nor issued to Bhutan party. The assessing authority of Amroha levied the tax on such transaction treating i t as inter state sale within the per view of Section 3 of Central Sales Tax Act. First appeal filed by the dealer was rejected. Tribunal allowed the appeal and deleted the tax assessed. Tribunal has held that the rransaction is not covered under Section 3 of Central Sales Tax Act which apply to the sale by transfer of document during the movement of goods from one State to another State, while in the present case, the movement was from Bhutan to State of U.P. and not from one state to another state of country.
(3.) Heard learned counsel for the parties.;