2014 (5) TMI 912

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....DER 1. Heard learned Standing Counsel 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 turnov....

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.... to the Revenue Authority to challenge such circulars. 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 ....