2008 (7) TMI 918

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.... The present revision is directed against the order passed by the Trade Tax Tribunal, Muzaffarnagar in Second Appeal No. 94 of 1997 relevant to the assessment year 1991-92 (Central). The dealer-opposite party carries on the business of purchase and sale of gunny bags. It purchased the gunny bags from outside State of U.P. and disclosed such purchases at Rs. 1,92,373 against form C and admitted t....

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....amended notification was not made public, therefore, it shall not be deemed to have been published for the assessment year 1991-92. In the memo of revision, the following questions of law have been framed: (i) Whether, on the facts and in the circumstances of the case, the Trade Tax Tribunal is legally justified to determine the tax liability on the Central sale at the rate of one per cent desp....

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....o consequence. In this view of the matter, the view taken by the Tribunal that since the said notification was not made available to the public for the assessment year 1991-92 and therefore, it shall not be deemed to be published in that assessment year is legally incorrect. Following the aforesaid decision, it is held that the dealer-opposite party is liable to pay the tax at the rate of four ....