Yashwant Varma, J. - (1.) Heard Shri Piyush Agarwal learned counsel for the revisionist and the learned standing counsel.
(2.) This revision has been preferred against an order of the Tribunal which has taken the position that the purchases of mentha oil effected by the revisionist in the relevant assessment year would not be exempt from tax nor would they stand covered under the terms of the notification dated 12 February 1999.
(3.) The case of the assessee was that it had purchased mentha oil directly from individual farmers and utilized the same for manufacture of menthol. It was its case further that menthol so manufactured was thereafter sent to a dealer outside the State for ultimate export out of the country. The assessee asserted that since mentha oil was a raw material used in the manufacture of goods which were ultimately exported, it was entitled to exemption from purchase tax in light of the notification dated 12 February 1999. The authorities below have negatived this claim of the assessee solely on the ground that it was not the ultimate exporter of the goods and unless it were established that the manufacturer and ultimate exporter are one and the same, the benefit flowing from the said notification would not be available. It is the correctness of this stand of the respondents which falls for consideration.;