2007 (4) TMI 653

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....Kumar and Sri Vishwajeet, Advocates, have been printed in the cause list on behalf of assessee-opposite party but they are not present in the revised call. This revision under section 11 of the U.P. Trade Tax Act, 1948 (for short, referred to as "the Act") has been filed against the order of the Trade Tax Tribunal dated April 30, 1997, whereby the second appeal filed by the assessee was....

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....red is that Central sales tax should have been paid at the time of inter-State sales. In the present case Central sales tax has not been paid at the time of inter-State sale and therefore, the judgment of the Tribunal cannot be sustained. The assessing officer as well as the first appellate authority have held that there was tax liability against the assessee for the subsequent sale. Learned Sta....