2010 (4) TMI 937

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....ant. ORDER Heard Sri Kunwar Saxena, assisted by Sri Piyush Agrawal, learned Counsel for the assessee and learned Standing Counsel for the State. 2. This revision has been filed by the assessee being aggrieved by the order passed by the Trade Tax Tribunal dated 4-10-2004. 3. I have heard learned counsel on both sides and also perused the material on record. The questions referred to are hereun....

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....e to discussion as to whether the Dish Antenna is the same as a Satellite Receiver. 5. In view of the fact that there was no fresh material, the question-A is answered in favour of the assessee and against the department. The Section 21 proceedings are therefore, liable to be set aside in view of a Division Bench decision of this Court in the case of M/s. Apollo Tyres Limited v. State of U.P. & O....