2000 (9) TMI 1056

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.... Tax Tribunal, Ghaziabad Bench, Ghaziabad in Second Appeal No. 321 of 1991 (1991-92) under Section 13-A (6) of the U. P. Trade Tax Act. 2. The facts of the case in brief arc that the assessee-opposite party was found to be importing consignment of Macdowell Whisky from Goa against Form 31 No. FX 1590376 and Bill No. 9120211, dated 30th April, 1991. The petitioner disclosed the value of the goods ....