2008 (8) TMI 844

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....c. The assessing authority for the assessment order in question, i.e., 1991-92 levied trade tax on the net turnover while granting the benefit of Notification No. 4519 dated August 29, 1987 on the purchase of wheat. The assessment order was challenged in Appeal No. 916 of 1997 before the Deputy Commissioner (Appeals) by the dealer-opposite party. The Deputy Commissioner (Appeals) after rejecting t....

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....t in the case of Anand General Store v. Commissioner of Sales Tax [1987] 66 STC 349; [1987] UPTC 481. The following three questions of law have been sought to be raised in the memo of revision: 1.. Whether, on the facts and in the circumstances of the case, the learned Tribunal was legally justified to exempt the purchase of wheat for a flour mill, which was not a roller flour mill, whereas the....

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....t. Ltd., Meerut v. Commissioner of Sales Tax, U.P., Lucknow [1997] UPTC 204, that the appellate authority is not confined to that subject-matter of appeal preferred by a dealer? However, the learned counsel for the applicant submits that it is not necessary to go into other questions and the revision can be decided on the short ground that Anand General Store's [1987] 66 STC 349; [1987] UPT....

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....eneral Sales Tax Act came up for consideration before the apex court, has held that the Appellate Assistant Commissioner shall have power to confirm, reduce, enhance or annul the assessment order, penalty or both. The Supreme Court held that the aforestated two Acts have adopted the provisions relating to the appeals in the Indian Income-tax Act, 1922. It has been held that the power of the first ....