1999 (2) TMI 684

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....rty. JUDGMENT P. K. Jain, J. - This revision under Section 11 of the Trade Tax Act is filed against the judgment and order of the Trade Tax Tribunal, Allahabad, Bench-Ill, whereby the appeal filed by the Department has been allowed and the assessment order has been restored. 2. Heard Sri Bharat Ji Agrawal, learned Senior Counsel, for the revisionist and Sri Surya Prakash Kesarwani, learne....

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....iron rod was taxable at the rate of 4 per cent. Form III-B were wrongly issued by the assessee. The assessing authority levied tax at the rate of 4 per cent and the tax liability was enhanced accordingly. First appeal preferred by the assessee was allowed by the Deputy Commissioner (Appeals). Thereafter aggrieved by the judgment and order of the Deputy Commissioner (Appeals), the Department prefer....

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....u, 1998 U.P.T.C. 447. 5. Learned Standing Counsel has submitted that in view of the decision in TVL. K.A.K. Anwar (supra) after purchasing the wire rod the assessee had converted it into wires which is a new commodity and it is taxable as a new item. It is further submitted that the assessee had obtained exemption certificate under Section 4-A which was enforceable only till before the assessme....

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....is Court in Sahni Engineering Works v. Commissioner of Sales Tax, 1994 U.P.T.C. 70; Commissioner of Sales Tax v. M/s. B. K. and Co. Engineering Works, Agra, 1995 U.P.T.C. 502 and M/s. S.G. Industries and another v. State of U. P. and another, 1997 U.P.T.C. 616, of this Court. Therefore, unless it was shown that the Form III-B issued by the revisionist were false or wrong or the declaration made th....