1985 (3) TMI 246

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....1) of the U.P. Sales Tax Act (hereinafter referred to as the Act) against the judgment dated 17th January, 1984, passed by the Sales Tax Tribunal, Kanpur Bench, Kanpur, relating to the assessment year 1978-79. Briefly stated the facts are that the respondent-assessee was manufacturing and dealing in foam products. In the relevant years it imported machinery worth Rs. 1,43,072.20 for manufacturi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....assessee preferred a second appeal against the order of the Assistant Commissioner (judicial) before the Sales Tax Tribunal and the Tribunal allowed the appeal and quashed the orders of the Assistant Commissioner (Judicial) and the Sales Tax Officer. The revenue feeling aggrieved has come to this Court in the instant revision.   I have heard the learned standing counsel appearing for the r....