Anshuman Singh, J. - (1.) The assessee-applicant feeling aggrieved against the judgment dated 24th February, 1986, passed by the Sales Tax Tribunal, Lucknow, has come to this Court in the instant revision under Section 11(1) of the U. P. Sales Tax Act (hereinafter referred to as the Act).
(2.) The assessee carries on the business of foodgrains on commission agency basis. Book version of the assessee was accepted by the assessing authority, but certain exemption claimed on behalf of the ex-U. P. principals was disallowed. First appeal filed by the assessee before the Assistant Commissioner (Judicial) failed. The assessee feeling aggrieved preferred second appeal before the Tribunal and the Tribunal by the impugned order allowed the appeal and remanded the case back to the assessing authority for reassessment.
(3.) I have heard learned counsel for the parties. Sri Bharatji Agarwal, learned counsel appearing for the assessee-applicant, urged that in view of the findings recorded by the Tribunal that "we also agree that if the assessee had not informed the registered dealers from whom he had made purchases that the goods purchased were meant for ex-U. P. principals, this fact also could not be treated against the assessee...". From the facts and circumstances discussed above, it is apparent that the assessee made purchases on behalf of ex-U. P. principals and therefore, rightly claimed the exemption. It was not justified in remanding the matter back to the assessing authority to scrutinise the date of despatches which was not even disputed by the assessing authority. Once the Tribunal itself recorded a positive finding that the purchases made by the assessee were on behalf of the ex-U. P. principal, there was no room left for disallowing the claim of the assessee. In view of the said fact, the order passed by the Tribunal cannot be sustained.;