Judgment Prafulla C. Pant, J. 1. Mr. K.P. Upadhyaya, learned Chief Standing Counsel for the State of Uttarakhand/revisionist. 2. None is present for the respondent. 3. This revision, preferred u/s 11(1) of U.P. Trade Tax Act, 1948 r/w Section 80 of Uttarakhand Value Added Tax Act, 2005, is directed against the order dated 24.04.2007 passed by the Commercial Tax Tribunal, Uttarakhand, Bench Haldwani, whereby the said Tribunal has allowed the second appeal no.10 of 2007 (Assessment Year 1994-1995) filed by the Assessee. 4. Heard. 5. Briefly stated, the Assessee was marketing the Television Picture Tubes and Computer Monitor Tubes. For the assessment year 1994-1995, an assessment order was passed u/s 9(2) of the Central Sales Tax Act r/w Section 21(2) of U.P. Trade Tax Act, and vide order dated 23.3.2001, on the taxable turn over of Rs.85,41,415/-, on the inter-state sale, a sum of Rs.5,22,262/- was charged as Tax by the Assessing Officer. After giving benefit of eligibility certificate u/s 4(A) of U.P. Trade Tax Act, 1948, a demand notice of Rs.59,184/- was issued to the Assessee. Aggrieved by the said order, the Assessee preferred an appeal before the Joint Commissioner (Appeals) I, Commercial Tax, Uttarakhand, Haldwani, and the said Authority, vide its order dated 17.10.2006, remanded the matter. The Assessee preferred Second Appeal No.10 of 2007 in respect of the assessment made for the year 1994-1995 (Central) before the Commercial Tax Tribunal, Uttarakhand, which allowed the appeal holding that the sale, made by the Assessee, was covered under Form ‘H’ issued to the Assessee for the export, and as such, the same was not taxable under Section 5(3) of U.P. Trade Tax Act, 1948. 6. Before further discussion, we think it just and proper to mention the relevant provision of law applicable to the case. Section 5 of the Central Sales Tax Act, 1956 reads as under:- “5 When is a sale or purchase of goods said to take place in the course of import or export – (1) A sale or purchase of goods shall be deemed to take place in the course of the export of the goods out of the territory of India only if the sale or purchase either occasions such export or is effected by a transfer of documents of title to the goods after the goods have crossed the customs frontiers of India. (2) A sale or purchase of goods shall be deemed to take place in the course of the import of the goods into the territory of India only if the sale or purchase either occasions such import or is effected by a transfer of documents of title to the goods before the goods have crossed the customs frontiers of India. (3) Notwithstanding anything contained in sub-section (1), the last sale or purchase of any goods preceding the sale or purchase occasioning the export of those goods out of the territory of India shall also be deemed to be in the course of such export, if such last sale or purchase took place after, and was for the purpose of complying with, the agreement or order for or in relation to such export. (4) The provisions of sub-section (3) shall not apply to any sale or purchase of goods unless the dealer selling the goods furnishes to the prescribed authority in the prescribed manner a declaration duly filled and signed by the exporter to whom the goods are sold in a prescribed form obtained from the prescribed authority. (5) Notwithstanding anything contained in sub-section (1), if any designated Indian carrier purchases Aviation Turbine Fuel for the purposes of its international flight, such purchase shall be deemed to take place in the course of the export of goods out of the territory of India. Explanation. – For the purposes of this sub-section, “designated Indian carrier” means any carrier which the Central Government may, by notification in the Official Gazette, specify in this behalf.” 7. From a perusal of above sub-section (3) of Section 5, it is clear that the sale or purchase of any goods preceding the sale or goods occasioning the export of those goods out of the territory of India shall also be deemed to be in the course of such export. 8. Proviso to Section 6(1) of Central Sales Tax Act, 1956 provides that a dealer shall not be liable to pay tax under the Act on any sale of goods which, in accordance with the provisions of sub-section (3) of Section 5 is a sale in the course of export of those goods out of the territory of India. 9. 8. Proviso to Section 6(1) of Central Sales Tax Act, 1956 provides that a dealer shall not be liable to pay tax under the Act on any sale of goods which, in accordance with the provisions of sub-section (3) of Section 5 is a sale in the course of export of those goods out of the territory of India. 9. From a perusal of the impugned order, challenged before this Court, it is clear that the exporter, to whom the picture tubes were sold by the Assessee, had issued Form ‘H’ to the Assessee. Since the sale made by the Assessee was covered under Form ‘H’, issued by the exporter, and further supported by the Bill of Lading, the Tribunal took the view that the sale was exempted from the Central Sales Tax Act u/s 6(1) of the Act. 10. Though it is contended on behalf of the revisionist that the sales, in question, were liable to tax under the Central Sales Tax Act, 1956, but it is not shown to us that the sale, made by the Assessee to the exporter, was not covered by Form ‘H’ issued to him which was further supported by Bill of Lading. 11. Since from the record, it appears that there was no further manufacturing done by the exporter on the items sold by the Assessee to him, rather the television, in completely knocked down condition, was packed and exported, the Tribunal has rightly held that the ‘sale’, so made by the Assessee to the exporter under Form ‘H’, was exempted from the Tax u/s 6(1) of the Central Sales Tax Act, 1956. 12. Therefore, we do not find any force in this revision which is liable to be dismissed. Accordingly, the revision is dismissed.