COMMISSIONER OF SALES TAX A vs PRABHUDAYAL PREM NARAIN

The Supreme Court upheld the High Court's decision to remit the matter back to the Tribunal for reconsideration of the exemption claim under Section 3-D of the U.P. Sales Tax Act. The Court noted that the Tribunal failed to examine the evidence provided by the assessee regarding the purchase of pulses prior to 1.5.1977, which was crucial for determining tax liability under Section 30(2). The judgment in Abdul Ghani Banne Khan v. CST was overruled, clarifying that the assessee is entitled to lead evidence beyond merely submitting Form III-C(2).