2014 (5) TMI 62

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....nd order passed by the High Court of Judicature at Allahabad in Sales Tax Revision Case No.1039 of 1994, dated 18.08.2004 and C.M.C.A. No.175854 of 2004, dated 29.09.2004 in Trade Tax Revision No.1039 of 1994. 3. A registration certificate was granted to the respondent-dealer under the provision of the Central Sales Tax Act, 1956 (for short "the Act") for certain items, dated 06.12.1990. Subseque....

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....No.1039 of 1994. The High Court has observed that the order passed by the Tribunal is prospective and therefore, the inclusion of certain items in the certificate issued on 06.12.1990 should be prospective and not retrospective and hence allowed the Revenue's revision petition. 6. Aggrieved by the said order, the assessee is before us in these appeals.   7. The facts are not in dispute.....