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of <h1>Revision petition challenging Trade Tax Act notice dismissed for lack of sufficient grounds</h1> <h3>Commissioner, Commercial Tax Versus Gurukul Kangri Pharmacy</h3> Commissioner, Commercial Tax Versus Gurukul Kangri Pharmacy - [2014] 73 VST 246 (Utk) The High Court of Uttarakhand dismissed the revision petition challenging a notice issued under Section 21 of the Trade Tax Act. The Tribunal found that the notice lacked sufficient grounds for altering the assessment, as it did not present new evidence or reasons for the change in opinion. The Tribunal's decision was upheld, and the revision petition was dismissed.
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