2007 (4) TMI 655

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....ereinafter referred to as "the Act") are directed against the order of the Tribunal dated July 20, 2000 relating to the assessment years 1993-94, 1994-95 and 1995-96. Brief facts of the case are that the applicant was civil contractor and was liable to tax under section 3F of the Act, on the value of the goods involved in the execution of works contract. The applicant applied under the compound....

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.... assessing authority to pass appropriate orders. Being aggrieved by the orders, the applicant filed three appeals before the Tribunal. The Tribunal by the impugned ordered dismissed the appeals. Heard learned counsel for the parties. The learned counsel for the applicant submitted that the reasons for the cancellation of the compounding application is that the applications were not given wit....

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.... to set aside the agreement in exercise of powers under section 10B of the Act. In my opinion, the issue involved is squarely covered by the decision of this court in the case of Commissioner, Trade Tax, U.P., Lucknow v. Qayum Khan Thekedar, Aliganj, Banda reported in [2007] 45 STR 322, in which it has been held that the order passed under section 7D of the Act is in the nature of agreement and is....