2005 (5) TMI 323

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....endra Mohan Sharma, Advocates, for the respondent.   R.G. Padia, Senior Advocate (S.W.A. Qadri, Rajeev Kumar Dubey, P.D. Tyagi and Jatinder Kumar Bhatia, Advocates, with him), for the appellant.   --------------------------------------------------   ORDER   This appeal is dismissed on the short ground that the High Court was correct in rejecting the appellant's appe....

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....or grant of eligibility certificate. 3.. The D.L.C. for a second time rejected the application for grant by an order dated September 8, 1995. Three reasons were given in support of that rejection. All three reasons are based upon the Explanation to section 4A of the Act. It is unnecessary for us to set out the reasons in detail because all three grounds were rejected by the Tribunal in the appe....

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....tion on the same grounds which had been negatived earlier by the Tribunal's order dated February 24, 1996. This compelled the respondent to file yet another appeal before the Sales Tax Tribunal. The Sales Tax Tribunal allowed the appeal, as it should have, because the grounds taken for rejection by the D.L.C. were those which had earlier been negatived by the Tribunal. 5.. The appellant's appea....