2000 (9) TMI 1051

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....ion against the order dated 12Ui March, 1991, passed by the Sales Tax Tribunal, Meerut Bench-I, Meerut in Appeal No. 518 of 1987 (Assessment Year 1985-86). 2. The facts of the case in brief are that (he applicant is as registered dealer under the provisions of the U.P. Trade Tax Act and is engaged in the business of manufacture and sale of T. V. sets. It appears that the applicant had imported ma....

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.... have heard Sri R. R. Agrawal, learned Counsel for the applicant and Sri S. D. Singh, learned Standing Counsel appearing for the opposite party. 6. Learned Counsel for the applicant submitted that the applicant had imported machines without Form 31 is not in dispute. He, however, submitted that the said machines have been installed in the fctory premises of the applicant and had not been imported....