https://www.taxtmi.com/caselaws?id=243344 The High Court of Allahabad remanded the case to the assessing authority for the assessment year 2005-06 (U.P.), emphasizing the need for a reevaluation considering essential facts. The court highlighted the importance of examining aspects such as physical control of IMFL manufacture, trade tax levy, ownership of trade marks, and procedural fairness in the assessment process. The decision aimed to ensure a thorough review of evidence and a just determination based on all relevant factors. en-us Mon, 13 Aug 2012 00:00:00 +0530 Thu, 30 Jan 2014 06:42:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243344 The High Court of Allahabad remanded the case to the assessing authority for the assessment year 2005-06 (U.P.), emphasizing the need for a reevaluation considering essential facts. The court highlighted the importance of examining aspects such as physical control of IMFL manufacture, trade tax levy, ownership of trade marks, and procedural fairness in the assessment process. The decision aimed to ensure a thorough review of evidence and a just determination based on all relevant factors. Case-Laws VAT and Sales Tax Mon, 13 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243344