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Judgment
Bharati Sapru, J.—Cause shown is sufficient; delay in filing the revision is condoned. This revision has been filed by the State for the assessment year 2006-07 against the order of the Tribunal dated 04.12.2010. The question of law referred to is hereunder:-
"Whether under the facts and circumstances of the case, the Commercial Tax Tribunal was legally justified in affirming the order passed by the first appellate authority allowing the exemption as provided u/s 6 (2) of Central Sales Tax Act whereas ultimate buyer was known and goods in question were disposed pursuant to prior order, which amounts to interstate sale?"
The concurrent findings of the Tribunal as well as the appellate authority is that all the sales were covered by valid Form Cs and the bilties were transferred to the registered dealers and in all such transactions Forms E-1 were received from the sellers of outside State and such transactions were exempted from tax under Section 6(2) of the Central Sales Tax Act. The decision relied upon by the department before the Tribunal was a case under Section 6A of the Act relating to stock transfer and not in respect of subsequent sale under Section 6(2) of the Act. The question of law is, therefore, decided in favour of the assessee and against the department.
This revision has no merit, it is dismissed. No costs.
Sri Suyash Agrawal, Advocate has appeared on behalf of the assessee.