2006 (7) TMI 609

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....ate on behalf of the assessee. This trade tax revision filed by the department, is directed against the order passed by the Trade Tax Tribunal, Bench-II, Moradabad dated July 2, 1999 in Second Appeal No. 257 of 1998 (assessment year 1990-91), Second Appeal No. 93 of 1999 (assessment year 1990-91) and Second Appeal No. 271 of 1998 (assessment year 1990-91) and is confined to the issue as to whet....

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..... I have heard counsel for the parties and have gone through the records of the present trade tax revision. From the records it is apparent that the Tribunal has proceeded to accept the case pleaded by the assessee in respect of consignment sale only on the ground that form F has now been produced by the assessee. The Tribunal has failed to take into consideration the intent and the requirem....