2006 (8) TMI 580

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....fter referred to as "the Act") are directed against the orders of the Tribunal dated April 1, 2004 relating to the assessment years 1996-97 and 1997-98 both under the U.P. Trade Tax Act, 1948 and Central Sales Tax Act, 1956. At the instance of the Revenue, the following questions have been raised: "(i) Whether, on the facts and in the circumstances of the case, the Tribunal is legally justif....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (iii) Whether the Tribunal is legally justified in remanding the case on the point of enquiring into the fact of under-valuation, closing stock and goods return, etc., when all the required facts were available on record that had been well considered by the assessing authority as well as by the first appellate authority when nothing new has been furnished by the assessee before the Tribunal and....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....een imported against the declaration form inasmuch as the declaration form was applicable only in case of import of taxable goods. Tribunal has allowed the exemption on the turnover of CCF on the ground that the dealer has purchased CCF and has sold CCF. The Revenue is not able to show that any other item was sold. The Tribunal was of the view that the CCF has been held exempted from tax in the....