2012 (10) TMI 959

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....the Respondent : The C.S.C. and V. Krishna DR. SATISH CHANDRA J.-Both the revisions have been filed under section 11 of the U.P. Trade Tax Act, 1948 against the common judgment and order dated July 5, 1999 passed by the Trade Tax Tribunal, Lucknow, in Second Appeal Nos. 555 and 556 of 1990 for the assessment years 1981-82 and 1982-83. The brief facts of the case are that the assessee is enga....

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....e the Tribunal who has restored the order passed by the assessing officer for both the assessment years. Being aggrieved, the assessee has filed the present revisions. With this background, Sri Anupam Mehrotra, learned counsel for the revisionist, submits that at the relevant time, the ratio laid down in the case of Northern India Caterers (India) Ltd. [1978] 42 STC 386 (SC); [1978] 4 SCC 36 wa....

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.... consumption or any drink (whether or not intoxicating), where such supply or service, is for cash, deferred payment or other valuable consideration, and such transfer, delivery or supply of any goods shall be deemed to be a sale of those goods by the person making the transfer, delivery or supply and a purchase of those goods by the person to whom such transfer, delivery or supply is made." ....

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....years from this date, i.e., February 2, 1983. So, it will have to be governed by the then law, i.e., ratio laid down in the case of Northern India Caterers (India) Ltd. [1978] 42 STC 386 (SC); [1978] 4 SCC 36. This aspect was not examined by the lower authorities as well as the Tribunal. Hence, I set aside the impugned order passed by the Tribunal for both the assessment years under considerati....