2008 (8) TMI 866

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.... assessment years involved are 1977-78, 197879, 1979-80 and 1980-81. The applicant is carrying on the business of gold, jewellery, silver ornaments, etc. It is a registered dealer under the provisions of the U.P. Trade Tax Act, 1948 as also under the Central Sales Tax Act, 1956. In these years, the tax was levied under section 3AAAA of the U.P. Trade Tax Act. The levy of tax was set aside by th....

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....ion. Heard Shri Piyush Agarwal learned counsel for the applicant and the learned Standing Counsel for the Department.   The submission of the learned counsel for the applicant is that under the amended section, an application could have been filed within the period of one year. Elaborating the argument he submits that since the application was not filed within the aforesaid period of on....