1992 (11) TMI 266

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....sioner, Sales Tax, U.P., Lucknow, the applicant and Shri M.K. Agarwal, the learned counsel, representing the assessee-opposite party. This revision under section 11(1) of the U.P. Sales Tax Act, 1948, hereinafter called "the Act", is directed against the judgment and order of the U.P. Sales Tax Tribunal, Gorakhpur Bench, Gorakhpur (D.B.), dated January 11, 1989. By means of the impugned judgment, ....

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....s evident, and Shri Agarwal, the learned counsel representing the assessee-opposite party, has fairly conceded, that the assessee had, in fact, admitted his tax liability on the turnover of Rs. 25,584.80; that he had deposited the requisite tax thereon; and, further, that in respect of purchases to the tune of Rs. 1,06,263.20, no form III-C(2), entitling the assessee to claim exemption under rule ....