ASHOK KUMAR,J. - (1.) Heard Sri B.K. Pandey, learned counsel for the revisionist.
(2.) The instant revision petition is filed by the Commissioner Commercial Tax, U.P., Lucknow, by which the order of the Tribunal dated 19th February, 2018 passed in Second Appeal No. 225 of 2010 (A.Y. 2006-07) under the Entry Tax Act, is challenged.
(3.) Learned counsel for the revisionist has stated that the assessing authority though has proceeded to pass the ex-parte orders, but has categorically recorded a finding that the revisionist has affected the sales of Rs. 1,47,90,707/- of non-levying sugar against 38 bills. He has further submitted that no proof with respect of the claim that the aforesaid sales were affected by the revisionist outside the State of U.P., is produced, therefore, the assessing authority has rightly imposed entry tax treating the sales within the State of U.P.;