2000 (10) TMI 952

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....ainst the order dated June 9/ 12, 2000 passed by the Trade Tax Tribunal, Bench I, Moradabad, in second appeal No. 204 of 1999 (1992-93). 2.. The facts giving rise to the present revision are that the applicant is a registered dealer under the provisions of the U.P. Trade Tax Act, 1948 (hereinafter referred to as "the Act") and is engaged in the business of manufacture and sale of sugar, chemica....

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....ed September 7, 1996 passed by the Deputy Commissioner (Appeals). The applicant once again filed an appeal under section 9 of the Act against the order dated August 28, 1997. During the pendency of the appeal before the Deputy Commissioner (Appeals), the Tribunal vide order dated October 28, 1998 decided the appeal filed by the applicant against the order dated September 7, 1996 and confirmed t....

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....d February 8, 1999 allowed the application and declared the assessment order dated August 28, 1997 to be non est. It appears that the Commissioner of Trade Tax filed an application under section 22 of the Act before the Deputy Commissioner (Appeals) and also preferred an appeal under section 10 of the Act before the Tribunal against the order dated February 8, 1999. The Tribunal by the impugned or....

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....he learned counsel for the parties, I find that the Tribunal by its order dated October 28, 1998 had upheld the order of remand passed by the Deputy Commissioner (Appeals) but had given certain additional directions. The assessing authority had passed the assessment order on August 28, 1997 in compliance of the directions given by the Deputy Commissioner (Appeals) vide order dated September 7, 199....