2014 (5) TMI 96

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....brief on behalf of Sri Ashok Kumar, Advocate for revisionist and perused the record. 2. The tax liability disputed in this revision relates to Assessment Year 2000-01 under U.P. Trade Tax Act, 1948 (hereinafter referred to as the "Act, 1948"). 3. The revisionist-Dealer, M/s Rajendra Brick Field (hereinafter referred to as the 'assessee') was running a brick kiln engaged in manufacturing ....

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....th September of the next following year. 5. Thus, two assessment years would touch in one compounding season of brick kiln. 6. In the present case we are concerned with assessment year 2000-01, in particular the period from 01.10.2000 to 31.03.2001. The assessee took the stand that he closed his business on 30.09.2000 by communication, acknowledged on 19.10.2000 and transferred brick kiln to M/s....

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....first appeal was partly allowed reducing tax liability by Rs. 6,000/-, giving relief in rate of bricks, and instead of Rs. 1200/- per thousand the First Appellate Authority took it as Rs. 1150/- per thousand. The assessee preferred second appeal which is also allowed partly by Tribunal by further giving relief of tax to the extent of Rs. 6000/- founded on the rate which instead of Rs. 1150/-, Trib....