2012 (11) TMI 1040

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.... Das and Shubham Agrawal. For the Respondent : U.K. Pandey, Standing Counsel,. MS. BHARATI SAPRU J.-Heard Sri Bharat Ji Agrawal, learned senior counsel assisted by Sri Arvind Saran Das and Shubham Agrawal, learned counsel for the revisionist and Sri U.K. Pandey, learned standing counsel for the State. As the controversy involved in these revisions is identical, the same is being decided by the....

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.... hence the movement of the goods so approved from outside the State of U.P. directly to the site are covered by the principles of law laid down in the case of Santosh & Company [1999] UPTC 823, the I.T.C. Classic Finance and Services and the Tribunal was not justified in not excluding the value of the said goods? (3) Whether the Trade Tax Tribunal has committed an error of law in holding that the....

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.... have heard learned counsels on both side and have perused the material on record. The material on record clearly reflects that it was a prior contract under which the applicant was bringing construction material within the State of U.P. including cement. The Tribunal has recorded that cement was brought in within the State of U.P. The Tribunal has simply recorded a finding that the cement was br....