1997 (4) TMI 492

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....revisionist challenges an order dated March 15, 1996, passed by the Trade Tax Tribunal, Ghaziabad, whereby it partly allowed the dealer's appeal and confirming orders of the authorities below on certain points remitted the matter to the assessing officer for decision on certain other points. 2.. I have heard Sri Bharat Ji Agarwal, Advocate assisted by Sri Rakesh Kumar Agarwal, learned counsel f....

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....been held that there was no reason to treat a part of the turnover as inter-State sales. The dealer's contention that the sales made to Inalsa Pvt., Limited were sales from the Reported as Shriram Pistons & Rings Ltd. v. Commissioner of Trade Tax in 1997 UPTC 921.   Delhi depot and not inter-State sales from the Ghaziabad factory has been accepted. The facts and circumstances in the year u....