2018 (4) TMI 1774

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....i J.N.Mathur, learned Senior Counsel assisted by Sri Mudit Agarwal, learned counsel for the revisionist. The present revision is admitted on the questions of law at serial nos. 1,4 & 7, which are quoted below:- "1. Whether the presumption under Section 3-AAA of the U.P. Trade Tax Act,1948 could be invoked and the sale made by the revisionist to its authorised dealers who are registered dealers ....