2008 (7) TMI 918

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....cted 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 tax liability at the rate of one....

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....de 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 despite by Notification No. 2380 date....