2012 (12) TMI 1097

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....on 11 of the U.P. Trade Tax Act, 1948 against the common judgment and order dated 22.05.2010 passed by the U.P. Commercial Tax Tribunal, Faizabad in Second Appeal Nos.69, 71 of 2008 and 161 of 2009, for the assessment years mentioned above. The facts and circumstances of all the revisions are identical, hence, all the revisions are disposed of by this common order for the sake of breviate. Heard....

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.... in each case by observing that the obiter of the Hon'ble Apex Court is not pertaining to the State Trade Tax Act. It is related to the Central Sales Tax. So, the same is not applicable in the cases of each assessee. Further, the Tribunal observed that Notification No. 2947 dated 11.12.1995 issued by the Government of U.P. has specifically granted the exemption from the tax on the purchase of ....