RAJES KUMAR,J. - (1.) PRESENT revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 13.04.2006 for the assessment year 1992-93.
(2.) THE applicant was engaged in the business of rice, dal and oil mill. The dispute relates to the claim of exemption on the amount of Rs.1.25 lacs and Rs.3,21,150/-. The assessing authority has levied the tax on the aforesaid two amounts on the ground that the applicant could not furnish requisite forms as provided under section 3-D (7) of the Act. Being aggrieved by the assessment order, the applicant filed appeal before Deputy Commissioner (Appeals), who vide order dated 04.01.1999 allowed the appeal and exempted both the aforesaid amounts. The Commissioner of Trade Tax filed appeal before the Tribunal. The Tribunal by the impugned order allowed the appeal of the Commissioner of Trade Tax and restored the order of the assessing authority. Heard Sri Ved Prakash Singh, learned counsel for the applicant and learned Standing Counsel.
(3.) LEARNED counsel for the applicant submitted that the applicant acted as commission agent on behalf of M/s Vijay Rice Mill, Varanasi holding eligibility certificate under section 4-A of the Act and therefore, the sale made on their behalf is not liable to tax.;