1997 (4) TMI 496

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.... 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 Sri Rakesh Kumar Agarwal, for th....

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....ting 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 consideration of the entire material on the record and the c....

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....f 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 the honourable Supreme Court which upheld this Court's view.....