VIKRAM NATH,J. - (1.) Case has been called out in the revised list.
(2.) HEARD learned Standing Counsel for the revisionist. Even though the name of Sri N.R. Kumar and Sri Vishwajeet, Advocates, have been printed in the cause list on behalf of assessee -opposite party but they are not present in the revised call. This revision under Section 11 of the U.P. Trade Tax Act, 1948 (for short, referred to as 'the Act') has been filed against the order of the Trade Tax Tribunal dated April 30, 1997, whereby the second appeal filed by the assessee was allowed and the demand raised by the department against the assessee was set aside.
(3.) THE only issue involved in the matter is as to whether during the course of inter -State sales where Central sales tax has been paid under the notification dated January 7, 1969, the liability would be of only one per cent upon further sale or where Central sales tax has not been paid during the course of inter -State sale, the liability would be as per the Act. In the present case, the Tribunal has set aside the demand on the ground that the assessee had made the purchase from the registered dealer and therefore, there was no liability to pay any tax. The submission of the learned Standing Counsel is that it is not enough that the purchase should be made from the registered dealer but what is further required is that Central sales tax should have been paid at the time of inter -State sales.;