JUDGMENT :

RITU BAHRI, C.J.

1. The appellant M/s Ansar Ali, have come up in the appeal against the order dated 02.04.2014, whereby the Commercial Tax Tribunal, Dehradun Bench, has allowed the appeal, and set aside the judgment and order dated 19.06.2012 and cancelled the assessment order dated 07.09.2011, passed by the Assessing Authority.

2. The brief facts of the case are that the revisionist/assessee is engaged in the business of different types of taxable imported goods from outside the State into the State of Uttarakhand. The revisionist after importing the goods from outside the State i.e. from Delhi, the assessee has taken the S.L.R. (Railway Wagon) on lease from Indian Railways under agreement and the goods have been brought into the State of Uttarakhand by Train No. 331 Delhi-Haridwar passenger train. The goods related to the assessment year 20082009. The assessee has brought 20,948 consignments weighing about 10,34,580 kilograms of different goods from Delhi to Roorkee. The goods were got released by the assessee or his representatives at Roorkee Railway Station. Since the revisionist was not registered in the State, he was required to give import declaration forms XVI/XVII,