TaxTMI 
TaxTMI 
2009 (5) TMI 884
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.... circumstances of the case, the Trade Tax Tribunal was justified in not accepting the report of the Valuer which clearly indicates that the investment in the applicant unit was less than Rs. 3,00,000? (2) Whether, on the perusal of the registration certificate issued under the U.P. and Central Sales Tax Act, 1956 the inference drawn by the Tribunal that the applicant has used the challan of some other firm appears to be incorrect? (3) Whether, on the facts and circumstances of the case, the Trade Tax Tribunal was justified in holding that the applicant-firm is closed for more than six months at a stretch on the ground that the applicant has filed no returns under misconception of law? (4) Whether, in any view of the matter the ord....
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....t required to get a registration under the Factories Act. In order to establish this fact the applicant sought to place on the record of the review case a report made by an architect dated 25th of October, 1997, which certified that the valuation of the entire land, building, plant and machinery was Rs. 2,49,854. However, the review application was also dismissed by an order dated January 13, 1993. Aggrieved with this order the assessee filed Revision No. 278 of 1993, which was decided on September 28, 1995 by which this court set aside the order of the Divisional Level Committee and remanded the matter to the Divisional Level Committee to decide the review application afresh after giving to the assessee a fresh opportunity of hearing and ....
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....lished from the fact that the assessee had filed assessments for the years 1987-88, 1988-89, 1989-90. These assessment orders have been placed on the record of the case now before this court by way of a supplementary affidavit. However, learned counsel states that these assessment orders were passed by the authorities themselves, so they were well aware of these orders. The learned counsel for the assessee has argued that the order passed in appeal by the Tribunal is clearly in ignorance of this material and also against the spirit of the orders of the High Court in the revision. The learned standing counsel has argued in support of the order of the Tribunal and has argued that the order is justified. However, having heard learned ....