2008 (7) TMI 920

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....evision is directed against the order passed by the Trade Tax Tribunal in Second Appeal No. 64 of 1998 relevant to the assessment year 1990-91. The dealer-opposite party is carrying on the business of manufacture and sale of M. S. ingot. On the basis of information received from the Department of the Central Excise, proceedings under section 21 of the U.P. Trade Tax Act, 1948 was initiated. The de....

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....er under revision has allowed the appeal and set aside order passed under section 21 of the Act. In the memo of revision the following questions of law have been sought to be raised: 1.. Whether the Trade Tax Tribunal is legally justified to quash the order of the first appellate authority, who has remanded the case on the request of the opposite-party dealer? 2.. Whether the Trade Tax Tribu....

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....er passed by the first appellate authority is not justified, or some other and further directions are required, the Tribunal should have passed the order accordingly. But it could not assume the jurisdiction of the assessing authority and decide the case on merits. Instead of remanding back the matter to the assessing authority, the Tribunal has decided the case on merits. The said exercise of jur....