https://www.taxtmi.com/caselaws?id=161247 The High Court upheld the Tribunal's decision in Trade Tax Revision No. 196 of 1995, related to the U.P. Trade Tax Act assessment for the year 1978-79, finding no justification for turnover enhancement. Additionally, in Trade Tax Revision No. 197 of 1995 concerning the Central Sales Tax Act assessment, the High Court affirmed the Tribunal's order for the refund of Rs. 1,18,033.56, citing the unconstitutionality of section 29-A of the U.P. Trade Tax Act. Both revision petitions were dismissed with costs. en-us Mon, 07 Apr 1997 00:00:00 +0530 Fri, 10 Jan 2014 17:07:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161247 The High Court upheld the Tribunal's decision in Trade Tax Revision No. 196 of 1995, related to the U.P. Trade Tax Act assessment for the year 1978-79, finding no justification for turnover enhancement. Additionally, in Trade Tax Revision No. 197 of 1995 concerning the Central Sales Tax Act assessment, the High Court affirmed the Tribunal's order for the refund of Rs. 1,18,033.56, citing the unconstitutionality of section 29-A of the U.P. Trade Tax Act. Both revision petitions were dismissed with costs. Case-Laws VAT and Sales Tax Mon, 07 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161247