https://www.taxtmi.com/caselaws?id=162344 The High Court upheld the Tribunal's decision to restore the levy of tax under Section 3-AAAA of the U.P. Trade Tax Act, 1948, following the Supreme Court's validation of the section post-amendment in Hotel Balaji v. State of Andhra Pradesh. Additionally, the Tribunal's rectification of its earlier order rejecting applications under Section 22 on grounds of limitation was upheld, as the applications were found to be within the permissible time frame. As a result, all four revisions were dismissed, and the petitions failed. en-us Fri, 05 Nov 2004 00:00:00 +0530 Tue, 25 Feb 2014 12:43:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162344 The High Court upheld the Tribunal's decision to restore the levy of tax under Section 3-AAAA of the U.P. Trade Tax Act, 1948, following the Supreme Court's validation of the section post-amendment in Hotel Balaji v. State of Andhra Pradesh. Additionally, the Tribunal's rectification of its earlier order rejecting applications under Section 22 on grounds of limitation was upheld, as the applications were found to be within the permissible time frame. As a result, all four revisions were dismissed, and the petitions failed. Case-Laws VAT and Sales Tax Fri, 05 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162344