2000 (7) TMI 988

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....y the Sales Tax Tribunal, Gorakhpur Bench, Gorakhpur in Second Appeal No. 682 of 1983 for the Assessment Year 1978-79 filed by the Commissioner of Sales Tax, U. P., Lucknow under Section 10 of the Act. 2. The facts of the case in brief are that the applicant is a registered dealer under the provisions of.U. P. Sales Tax Act and is engaged in the business of Chemical and Organic fertilisetrs etc. ....

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...., the Commissioner of Sales Tax, U. P., Lucknow filed an appeal under Section 10 of the Act before the Tribunal. In the grounds of appeal the Commissioner of Sales Tax did not raise any grievance regarding charging and calculation of interest by the Assistant Commissioner (Judicial). The Commissioner was aggrieved only against the rejection of taxable turnover, as would be clear from the grounds o....