2008 (7) TMI 935

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....al in second appeal deleting the tax on the turnover of coal as also rejecting the rectification application. The dealer-opposite party carries on the business of manufacturing and sale of bricks. The only question raised in the present revision is with regard to the tax liability of coal purchased by the dealer-opposite party for consumption in the brick kiln, from unregistered dealers. The co....

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.... sought to be raised: Whether, on the facts and in the circumstances of the case, the Trade Tax Tribunal is legally justified to reject the application filed by the Revenue for amendment in the order of the Tribunal in the light of retrospective substitution of provisions of section 3AAAA by U.P. Act 8 of 1992? Heard the learned standing counsel for the Department. None is present on behalf ....