YASHWANT VARMA,J. - (1.) This revision is reported to be delayed by one day. Having perused the reasons proffered for seeking condonation of delay, this Court is of the opinion that cause shown is sufficient. Delay is accordingly condoned.
(2.) Heard leaned Standing Counsel appearing for the revisionist and Sri Nitin Kesarwani learned Counsel for the assesses-opposite party.
(3.) This revision has been preferred by the Department assailing a judgment rendered by the Tribunal on 29 January 2014. The Tribunal in terms of the order impugned has affirmed the view taken by the First Appellate Authority to the effect that the transfer of mentha oil, menthol, DMO by the assessee to the exporter would qualify for the benefits conferred by Section 7(a) (iii) of the U.P. VAT Act 2008 read with Section 5(3) of the Central Sales Tax Act, 1956.;