2014 (1) TMI 723

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....T Hon'ble Sudhir Agarwal, J. 1. Heard learned counsel for parties and perused the record. 2. The following two questions, which are questions of law, in my view have arisen in both these revisions, though in respect to different financial years, i.e., 2000-2001 and 1999-2000 respectively and have been argued by learned counsel for revisionist: (i) Whether the exemption available under Sect....

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....ppeal taken by Revenue in Commissioner of Trade Tax, U.P. Vs. Malviya Chemical and Pharmaceutical Private Limited 2008 U.P.T.C. 429 whereby confirming the view taken by this Court, Revenue's appeal has been dismissed. 4. Since in this regard, the Tribunal has remanded the matter to Assessing Authority, in my view, he shall look into this aspect in the light of aforesaid decisions and this que....