Rajes Kumar, J. - (1.) THESE five revisions under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") are directed against the order of Tribunal dated 11.02.1998 relating to the assessment years 1973 -74, 74 -75 and 75 -76.
(2.) DEALERS /opposite parties (hereinafter referred to as "Dealers") were engaged in the business of brass taps and their fittings. Dealers vide agreement dated 02.05.1973 appointed M/s Eastern Oceanic, 310, Thakurdwar, Bombay (hereinafter referred to as "Bombay Party") as export agent to procure the orders of export on behalf of the dealers. In pursuance thereof, Bombay Party obtained orders from the purchasers of outside the country and asked the dealers to dispatch the goods to Bombay for the export. Dealers in pursuance thereof, dispatched the goods to Bombay Party and, thereafter, Bombay Party exported the goods outside the country. During the course of assessment proceeding, dealers claimed that the dispatches of the goods to Bombay Party were in the course of export and were not in the course of inter -State sales. Assessing authority had not accepted the plea of the dealers and treated the dispatches of the goods to Bombay party as inter -State sales. First appeals filed by the dealers were rejected. Dealers filed second appeals before the Tribunal, which were allowed and the dispatches of the goods to Bombay Party have been treated in the course of export. It has been held that the movement of goods were occasioned in pursuance of orders of export. Heard Sri B.K. Pandey, learned Standing Counsel and Sri Bharatji Agrawal, learned Senior Advocate appearing on behalf of the dealers.
(3.) LEARNED Standing Counsel submitted that Bombay Party had obtained the export orders in its own name and had exported the goods in its own name. Goods were dispatched by the dealers to Bombay Party and there was nothing to suggest that at the time of the dispatch of the goods it was specified that same goods would be exported to a particular party. There was no contract between the dealers and the buyers outside the country and thus, the movement of goods were not in pursuance of the orders for export and they were to the Bombay Party on principal to principal basis.;