2012 (12) TMI 1124

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....een filed by the department under section 11 of the U.P. Trade Tax Act, 1948, against the judgment and order dated 03.01.2008 passed by the U.P. Trade Tax Tribunal, Lucknow in Second Appeal No.218 of 2006, for the assessment year 2000-2001, where the penalty under section 8-D(6) was cancelled. Heard Sri Sanjeev Sankhdhar, learned counsel for the department and Sri Sudeep Seth, learned counsel for....