JUDGMENT PRAKASH KRISHNA, J. - Heard learned counsel for the parties and perused the record. The present revision is directed against the order dated April 9, 2001 passed by the Trade Tax Tribunal, Gorakhpur. The dealer - opposite party is carrying on its business of foodgrains, pulses, etc. In the present revision, which relates to the assessment years 1995-96 (Central), the following question of law has been sought to be raised by the Department. "Whether, on the facts and in the circumstances of the case, the Trade Tax Tribunal is legally justified to hold that the sale of pulses is exempt under the Central Sales Tax Act without any forms C or F despite under the Notification No. 2051 dated September 13, 1990 it is clear that to get exemption submission of form C is mandatory ?" The contention of learned standing counsel is that since the dealer - opposite party has not filed either form C or form F, it is liable to pay tax on the sale of pulses. In reply, the dealer - opposite party submits that the goods sold in inter-State transactions were tax-paid goods. In view of the Notification No. 1735 dated August 1, 1990 it is not liable to pay the Central sales tax of such transactions. I have considered the submissions of the learned counsel for the parties. The relevant extract from the said notification relating to pulses at serial No. 6 is reproduced hereunder : "6(c). Pulses :- If selling dealer proves that tax on such goods has been paid under the U.P. Sales Tax Act or if the declaration form prescribed under the said Act obtained from the dealer from whom the said goods was purchased by the aforesaid selling dealer is furnished to the assessing authority up to the time of assessment." The Tribunal has found as a fact that the pulses sold in the inter-State sale were tax-paid goods in the State of U.P. In view of the above notifications, there is no illegality in the order of Tribunal. Revision is devoid of merits and is, dismissed, summarily.