YASHWANT VARMA,J. - (1.) Heard Shri Krishna Agarwal, learned counsel for the revisionist and the learned standing counsel.
(2.) This revision has been preferred against an order of the Tribunal upholding a levy of tax on the purchase of sesame seeds effected by the assessee in the State of U.P. The case of the assessee before the assessing authority was that this purchase of sesame seeds was on behalf of ex-U.P. principals and in satisfaction of existing export orders which were received and held by the said principal. The view which has been taken by the respondent is that assessee has not held out or brought on record any material or evidence to establish that he was being paid a commission for services that may have been allegedly rendered for and on behalf of the said principals. It has further taken note of the admitted fact that the sesame seeds which were purchased were washed, cleaned and sealed before being consigned to the ex-U.P. principal. On the basis of this finding, the assessing authority has proceeded to hold that the purchases were liable to tax under the 1948 Act. The view so taken by the assessing authority has been affirmed by the Tribunal.
(3.) Shri Agarwal has taken the Court though the material on record and has pointed out that Forms-H under which the goods moved from the State of U.P had been duly accepted in the assessment proceedings relating to Section 5 (3) of the CST, 1956. He submitted therefore that there was no occasion for the respondents to assume that the first purchase of sesame seeds was not for the purposes of the satisfying an order of export as contemplated by Section 5 (3) of the CST, 1956. His submission further was that the washing and cleaning of sesame seeds does not result in the creation of a new commercial commodity nor do the said processes imbue the initially purchased commodity with a different character so as to warrant an imposition of tax under the 1948 Act.;