( 1 ) THIS revision under Section 11 of the U. P. Sales Tax Act, 1948 (hereinafter referred to as "the act") is directed against the order of the Sales Tax Tribunal, Saharanpur, dated November 3, 1990 relating to assessment year 1984-85 arising out of the proceedings under Section 21 of the act.

( 2 ) THE brief facts of the case are that the applicant is a manufacturer and a dealer of papers. During the year under consideration, the applicant had sold papers to various parties against form III-B. On the basis of form III-B received from various purchasers, the applicant had claimed exemption during the assessment proceedings. The assessing authority while passing original assessment order had granted exemption on the basis of form III-B to the applicant. Subsequently, the assessing authority received information from various assessing authorities of the dealer who had issued forms in some cases that the alleged forms had not been issued to such dealer and in some cases the recognition certificate under Section 4-B was can- celled prior to the date of transaction and in some cases the record of issuing dealer shows that the alleged forms had been issued to the differ