2015 (9) TMI 254

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....rakhand / revisionist. Ms. Puja Banga, Advocate for the respondent. JUDGMENT The subject matters of these two Revision Applications are identical and, accordingly, they are dealt with together. The assessee, in the instant case, is a Government Company. It, amongst others, sells country made liquor. In relation to sale of country made liquor for the Assessment Years 1992-93 and 1993-94, the ass....

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.... no dispute that country made liquor was not taxable during the relevant time, and that, the sale price fixed by the Excise Authority did not include any sales tax amount, the Tribunal allowed the prayer of refund as was made by the assessee. 2. In the Revision Application, the Sales Tax Department is contending that the Tribunal did not take notice of Sub-Section (3) of Section 29 of the U.P. Tr....