2000 (9) TMI 1066

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....der dated 28th November, 1997, passed by the Trade Tax Tribunal, Saharanpur Bench, Saharanpur, in Second Appeal No. 331 of 1994 (Assessment Year 1989-90), has filed the present revision under Section 11 of the U. P. Trade Tax Act. 2. Briefly stated the facts of the case are that the opposite party is a registered dealer under the provisions of the Act, and is engaged in the business of foodgrains....

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....mmediately on the next day. On these facts the Tribunal had come to a conclusion that the purchases in question were in the course of inter-State purchases and in view of the decision of the Hon'ble Supreme Court in the case of Commissioner of Sales Tax, U. P. v. Bakhtawar Lal Kailash Chand, reported in 1992 U.P.T.C. 971, the State of U. P. has no jurisdiction to levy the tax. The findings rec....