2008 (7) TMI 899

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....al controversy is involved therein. These revisions arise out of the proceeding under section 21 of the U.P. Trade Tax Act, 1948. The dealer-opposite party was carrying on the business of purchase and sale of foodgrains, oil-seeds, etc. Original assessment order was passed on February 9, 1990. The said assessment order was sought to be reopened on the ground of escaped turnover under section 21....

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....the eyes of law and, therefore, he was of the opinion that the appeal should be allowed. The other member was of the opinion that the "service by affixation" was valid service and, therefore, the matter should be remanded back to the first appellate authority for consideration on the question of turnover. In view of the difference of opinion in between the two members, the matter was referred to t....