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2007 (5) TMI 585
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.... the Trade Tax Tribunal, Gorakhpur in Second Appeal No. 152 of 1992 whereby the Tribunal has allowed the appeal filed by the dealer-opposite party for the assessment year 1986-87. The facts of the case in brief are as follows:- The dealer-opposite party carries on the business of selling kirana and masala, etc., and it has disclosed a sale of Rs. 8,43,303.38 as export sale to Nepal. On the basi....
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....icer by the order dated September 20, 1991 assessed the escaped turnover rejecting the claim of the dealer-opposite party that the sales were export sale as claimed in the original assessment proceedings, assessed the said turnover as local sales and levied trade tax accordingly. The said assessment order was confirmed by the first appellate authority by the order dated January 31, 1992. However, ....
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....ding Company [2006] 43 STR 217. 3.. Commissioner of Trade Tax v. Satya Narain Amit Kumar [2006] UPTC 109. So far as the decision of the Full Bench of this court in the case of National Carbon Co. [1969] 23 STC 388 is concerned, it has been noticed in the aforesaid judgments and have been distinguished and it has been held that the said full Bench judgment was given in the special facts and c....