Prakash Krishna, J. - (1.) The present revision is directed against the order dated 23-5-1994 passed by Trade Tax Tribunal Kanpur in Second Appeal No. 278 of 1994.
(2.) M/s Ashok Grih Udyog Kendra (P) Ltd., the dealer, carried on the business of manufacture and sale of grinded spices and condiments etc. The assessment year involved in the present revision is 1988-89. The books of account of the dealer opposite party has been accepted by the assessing authority vide order dated 26-3-1993. But the assessing authority rejected the claim of exemption on the sale of grinded and mixed masala. Aggrieved against the aforesaid order the dealer opposite party filed an appeal before the Assistant Commissioner (Judicial) Trade Tax. In appeal it was contended by the dealer opposite party that no show cause notice was given before levying tax on the turnover of mixed Masala. This contention was accepted by the first appellate authority and after setting aside the assessment order, the matter was remanded to the assessing authority to determine the turn over after giving an opportunity to the dealer. Still aggrieved a Second appeal was filed by the dealer against the aforesaid remand order before the Tribunal. The Tribunal has allowed the Second appeal by order under revision and declared the dealer as not taxable on the transaction in dispute.
(3.) Heard learned Standing Counsel for the applicant and Sri R.R. Kapoor learned counsel for the dealer opposite party.;