2014 (5) TMI 912

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.... for the revisionist and perused the record. 2. The question of law, which has been formulated in memo or revision, whereupon revision has been admitted, reads as under:- (i) Whether on the facts and in the circumstances of the case, Trade Tax Tribunal was legally justified in knocking down tax imposed u/s 21 of the Act despite the fact that the turnover in question has escaped from assessment a....

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....ars. In this view of the matter once the view has been taken by the Assessing Authority granting exemption on the turnover of inter-state sales made to Military Canteens/Canteen Stores Department after applying the provision of Section 8(2-A) of the Central Sales Tax Act on the ground that such sales are generally exempted under the U.P. Trade Tax Act, it is not open to the Revenue Authority to ta....