M.C.Agarwal, J. - (1.) This revision petition under Section 11 of the U.P. Trade Tax Act, 1948 (hereinafter referred to as "the Act") has been preferred by the Commissioner against an order dated December 6, 1994 passed by the Trade Tax Tribunal, Kanpur whereby it allowed the dealer's second appeal No. 408 of 1994 for the assessment year 1980-81 and quashed the penalty in the sum of Rs. 5,97,967 levied under Section 15-A(1)(l) of the U.P. Trade Tax Act, 1948 read with Section 9(2-A) of the Central Sales Tax Act, 1956.
(2.) I have heard Sri Surya Prakash, learned Standing Counsel for the Commissioner-revisionist and Sri Ashok Trivedi, learned counsel for the dealer-respondent.
(3.) The dealer-respondent is engaged in the business of tanning of hides and skins for manufacturing leather and the manufacture of shoe uppers. The latter product was sold in the course of export of the goods out of India.;