2013 (4) TMI 462

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.... 23 days' delay in preferring the revision. Accordingly, an Application for condonation of delay has been filed. To that, a counter affidavit has been filed. We have considered the averments made in the Application for condonation of delay and also the averments made in the counter affidavit filed thereto and, being satisfied with the reasons for the delay in preferring the revision, we allow the Application. 2. Heard on merits. 3. The facts, to which there appears to be no dispute, are that the revisionist manufactures and sells Desi Ghee and other milk products. Prior to 21st December, 2002, revisionist used to confine its selling activities within the State of Uttar Pradesh, as it remained after creation of the State of Uttarakhand by....

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....bout importation of goods in the State of Uttar Pradesh. After creation of the State of Uttarakhand, by reason of the provisions contained in the Uttar Pradesh Reorganisation Act, 2000, the provisions contained in the U.P. Trade Tax Act, 1948 continued to remain applicable to the State of Uttarakhand. Therefore, by a fiction of law, importation, as contemplated in Section 28A of the U.P. Trade Tax Act, 1948, also included importation to the State of Uttarakhand even from the State of Uttar Pradesh. The statutory mandate that goods, thus imported, must accompany declaration form duly verified by the consignor, being a mandate of the statute, could not be avoided. Rule 83 of the U.P. Trade Tax Rules, 1948 further mandated that, in relation to....