DTTR 36/07 Hon’ble Prafulla C. Pant, J. Hon’ble Dharam Veer, J. Delay Condonation Application:- Sri Sudhir Kumar learned counsel for the applicant/revisionist. This is an application for condonation of delay in filing the revision against the judgment and order dated 24.04.2007 passed by Trade Tax Tribunal, Uttarakhand, Camp-Haldwani in Second Appeal no. 13 of 2007 (2001-02) There is delay of 95 days’ in filing the revision, which is sufficiently explained in the affidavit of Sri Khetal Vijay, Assistant Commissioner, Commercial Tax. The delay condonation application is allowed. The delay is condoned. Also heard on admission. Admit the appeal on the following question of law: - “Whether in the facts and circumstances of the case, the Trade Tax Tribunal has erred in law in treating the export of ‘television sets’ by the purchaser as an interstate purchase of ‘picture tubes’ made from the dealer in the present case the seller in the course of export outside the country?” Issue notice to the assessee/ respondent M/s Rama Vision Ltd. List the appeal for final hearing in due course. (D.V., J.) (P.C.P., J.) 15.04.2008 NCM: