Rajes Kumar, J. - (1.) Present three revisions under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "the Act") are directed against the order of Tribunal dated 20th May, 2005 relating to the assessment years. 2000-2001, 2001-2002 and 2002-2003 under the Central Sales Tax Act. By the aforesaid order, the Tribunal has remanded back the matter to the assessing authority for fresh assessment.
(2.) The applicant is a Company incoiporated under the Indian Companies Act, 1956 engaged in the business of manufacture and sale of cement. In the State of U.P. the principal place of business is at Kanpur Nagar and accordingly, the applicant is registered under the Central Sales Tax Act with the Assessing Authority at Kanpur Nagar. The applicant has various branches at Delhi, Haryana, Uttaranchal, Punjab, Rajasthan and also in U.P. In the State of U.P., the applicant has a branch at Saharanpur. It has appointed a clearing and forwarding agent at Saharanpur, M/S Saharanpur Cement and Clearing Agency, Ambala Road, Saharanpur. In the State of Uttaranchal, the branch office is at Chauli. In all the aforesaid years, the applicant claimed stock transfers to its various branches, namely, Delhi, Haryana, Uttaranchal, Punjab and Rajasthan. On the examination of the various stock transfers, the assessing authority accepted the claim of stock transfer to all the branches except Uttaranchal. The stock transfer to the Uttaranchal depot has been rejected and treated as inter-State sales. The stock transfer to the Uttaranchal branch was through its branch situated at Saharanpur. Appeals filed against the assessment order have been rejected by the Joint Commissioner (Appeals), Trade Tax, Kanpur Nagar. The applicant filed second appeals before the Tribunal, which were allowed, and the matter have been remanded back to the assessing officer.
(3.) Heard Sri S.D. Singh, learned counsel for the applicant and Sri B.K. Pandey, learned Standing Counsel.;