1997 (4) TMI 496

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....Act, 1948 are directed against a common order dated November 15, 1994, passed by the Trade Tax Tribunal, Moradabad, disposing of the dealer's second appeals under the U.P. Trade Tax Act, 1948 and the Central Sales Tax Act, 1956 for the assessment year 1978-79. 2.. I have heard Sri U.K. Pandey, learned Standing Counsel for the revisionist, and Sri Bharat Ji Agarwal, Senior Advocate, assisted by ....

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....tion relates to the refund of Rs. 1,18,033.56 relating to the assessment under the Central Sales Tax Act. 5. The assessee-respondent is a manufacturer of rectified spirit, country made liquor, and Indian made foreign liquor. The assessing officer enhanced the turnover under the U.P. Trade Tax Act taking into account the excess loss of molasses and some other matters. The Tribunal on a consid....

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....ited by the assessee was declined to be refunded because of section 29-A of the U.P. Trade Tax Act. This view was upheld by the Deputy Commissioner (Appeals). The Tribunal, however, directed the refund. 7.. Section 29-A, as introduced by section 15 of the U.P. Sales Tax (Amendment and Validation) Act, 1971, was declared unconstitutional by this Court. The State took the matter in appeal before ....

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....quent decision of the Supreme Court in the case of Kasturi Lal Harlal v. State of U.P. [1987] 64 STC 1; 1987 UPTC 135. In the latter case, the honourable Supreme Court was dealing with section 29-A, as introduced by the Amendment Act of 1969 which stood repealed by the Amendment Act of 1971. It was section 29-A, as introduced by the 1971 Act that was declared unconstitutional by the honourable Sup....