2014 (8) TMI 49

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....judgment of the court was delivered by PRAFULLA C. PANT J.-This revision, filed under section 11 of the U.P. Trade Tax Act, 1948, is directed against the order dated February 4, 2009, passed by the Commercial Tax Tribunal, Uttarakhand, in Second Appeal No. 47 of 2004 (assessment year 1992-93 provincial) whereby the said authority has dismissed the appeal. Heard. The respondent/dealer who ....

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....l which dismissed the same. Hence this revision. Rule 25B of the U.P. Trade Tax Rules, 1948, provides that where the dealer holding a recognition certificate purchases any goods referred to in clause (c) of sub-section (1) of section 4B, for use as raw material for the purpose of manufacture of any notified goods, he shall, if he wishes, avail of the concession referred to therein, furnish to t....