https://www.taxtmi.com/caselaws?id=168077 Section 35 of the U.P. Trade Tax Act, 1948 permits determination of disputed questions on dealer status and taxability on existing facts, and the resulting opinion binds the persons concerned. Because the association's application was moved in obedience to an earlier binding judicial direction, the objection that it lacked locus was not accepted. The Tribunal was required to examine whether tent services were exigible to trade tax on merits and could not dismiss the matter on a technical ground alone. The Tribunal's order was set aside and the case remitted for fresh decision after hearing the revisionist. en-us Mon, 06 May 2013 00:00:00 +0530 Fri, 02 Jan 2015 08:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168077 Section 35 of the U.P. Trade Tax Act, 1948 permits determination of disputed questions on dealer status and taxability on existing facts, and the resulting opinion binds the persons concerned. Because the association's application was moved in obedience to an earlier binding judicial direction, the objection that it lacked locus was not accepted. The Tribunal was required to examine whether tent services were exigible to trade tax on merits and could not dismiss the matter on a technical ground alone. The Tribunal's order was set aside and the case remitted for fresh decision after hearing the revisionist. Case-Laws VAT and Sales Tax Mon, 06 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168077