- (1.) These seven revisions under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") are directed against the order of Tribunal dated 20.07.1997 relating to the assessment years 1982-83, 86-87, 87-88, 88-89, 89-90, 90-91, 91-92, all under the Central Sales Tax Act (hereinafter referred to as "Central Act").
(2.) Question involved in all the revisions relate to the exemption on the manufactured goods under the Central Sales Tax Act.
(3.) Brief facts of the case are that the dealer/opposite party (hereinafter referred to as "Dealer") is an institution certified by U.P. Khadi Village and Industries Board engaged in the manufacturing of shoes. In exercise of power under Section 4(b) of U.P. Trade Tax Act goods manufactured by the institution certified by U.P. Khadi Village and Industries Board is not liable to tax under the notification No. ST-II-7037/X-7(23)/83-U.P. Act XV/48-Order-85, dated 31.01.1985. The exemption has not been allowed by the assessing authority. Tribunal, however, allowed the exemption on the turn over of inter-State sales in view of Section 8(2-A) of the Central Act.;