2014 (1) TMI 1559

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....er : Nikhil Agrawal,Bharat Ji Agrawal For the Respondent : C.S.C. ORDER Heard Sri Bharat Ji Agrawal learned senior counsel assisted by Sri Nikhil Agrawal learned counsel for the assessee and the learned standing counsel. As the controversy involved in these two revision is identical, the same is being decided by a common judgment and order treating the Sales Tax Revision no.1246 of 200....

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....ut, raw material, manufacture, blending, issue of sales and despatches of manufactured IMFL in various statutory documents, registers and forms prescribed under the U.P. Excise Act, 1910 and the Rules framed thereunder no defect whatever having been found by the Excise Authorities, the Commercial Tax Tribunal was legally justified in upholding the rejection of books of account and determination of....

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....gally justified in upholding the levy of tax on account of fee received towards technical and marketing assistance agreements?" In so far as the question no.(ii) is concerned, it is the contention of the learned counsel for the assessee that the assessee is involved in the manufacture of the IMFL, which is completely under the control of the U.P. Excise Department which maintains complete detai....

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....settlement or agreement and issue of the stamp paper was not shown in some cases, were not acceptable as evidence to proof that the assessee was not the holder of the trade mark. Thus it is the contention of the assessee that even though he had substantive evidence to proof his case in so far as the transactions were considered whether all the products or whether the trade mark material produce....