2003 (9) TMI 757

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.... 1984-85 arising from the proceeding under section 21 of the U.P. Sales Tax Act, 1948. The brief facts of the case are that during the assessment year 1984-85, the respondent had purchased machines worth Rs. 1,60,90,505 from BHEL, Hardwar and issued form III-D. The proceeding under section 21 was initiated on the ground that the machines, which were purchased against form III-D were used for the ....

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....commissioned (1)See page 667 infra. in the year 1987-88. On the consideration of the amendment made in section 3G on September 13, 1985 by U.P. Sales Tax (Amendment and Validation) Act, 1985 by which in sub-section (2) after the words "packing of any goods" the words "other than electrical energy" have been inserted and on consideration of the two circulars dated August 3, 19....