1999 (8) TMI 935

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....isionist challenges an order dated April 21, 1999 passed by the Trade Tax Tribunal, Moradabad, whereby it dismissed the dealer's second appeal No. 778 of 1998 for assessment year 1995-96.   2.. I have heard learned counsel for the revisionist Sri M. Manglik and Sri B.K. Pandey, learned Standing Counsel. 3.. The revisionist is a biscuit manufacturer and had returned a turnover of Rs. 26,....

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....ing the biscuits is an automatic plant and, therefore, the number of employees could not effect the production. This was the contention of the assessee before the assessing officer as well who has not controverted the dealer's contention that it had an automatic plant nor in the reassessment the assessing officer has mentioned how the extra number of employees could increase the production. The Tr....