1997 (4) TMI 494

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....1948 (hereinafter referred to as "the Act") are directed against a common order dated November 17, 1994, passed by the Trade Tax Tribunal, Ghaziabad, whereby it held that no interest was payable on the demand of additional tax through an order under section 22 of the Act. The matter relates to assessment years 1989-90 and 1988-89. 2.. I have heard Sri U.K. Pandey, learned Standing Counsel for the....