2014 (8) TMI 932

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.... ORDER K.M. Joseph, C.J. (Oral) This is a revision petition filed by the Commissioner, Commercial Tax. By the impugned order, the Tribunal found that resort to provision of Section 22 of the U.P. Trade Tax Act (hereinafter referred to as the Act) is unjustified and the Second Appeal filed by the Commissioner was dismissed. The dealer (respondent) carried on the business of purchase and sale ....

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....nces of the case, the learned Trade Tax Tribunal and Joint Commissioner (Appeals) were justified to include float glass in the definition of plain glass panes? B. Whether the learned Commercial Tax Tribunal was justified in holding that the orders of rectification passed by the Assessing Officer u/s 22 of the U.P. Trade Tax Act was not proper, though the said issue was not raised either by resp....

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....nhancing the assessment, penalty, fees or other dues shall be made unless reasonable opportunity of being heard has been given to the dealer or other person likely to be effected by such enhancement. (2) Where such rectification has the effect of enhancing the assessment, the assessing authority concerned shall serve on the dealer a revised notice of demand in the prescribed form and therefrom ....