Judgment

SABYASACHI MUKHARJI, :- This is an application for leave to appeal under Art. 136 of the Constitution against the Judgment and Order of the High Court of Allahabad, dated 30th January, 1985*. The respondent carried on the business at the relevant time in Tendu leaves.

* Reported in 1985 UPTC 316

2. The respondents case was that there was no inter-State sales of Tendu leaves in question. On the contrary, its case was that the entire sales of Tendu leaves were effected in Uttar Pradesh. This contention was not accepted by the assessing authority. Having failed in the first appeal, the assessee went up in second appeal and the Tribunal allowed the appeal and quashed the order passed by the assessing authority as well as the Assistant Commissioner (Judicial). The Tribunal exhaustively discussed the facts. They found that the assessee carried on business in Tendu leaves and for the year 1976-77 the assessee had been assessed under S. 21 of the U.P. Sales Tax Act on inter-State sales of Rs.,21,050/- to a tax of Rs. 2,105/- whereas. the case of the assessee was that the interState sales were nil. It was contended on behalf of the assessee that the assessee had effected the sales in