2018 (4) TMI 1774

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....e Party :- C.S.C. JUDGMENT Heard Sri 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 ....

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....t the revisionist is already admitting and depositing service tax in respect of the said amount ? 7. Whether the learned Tribunal being the last fact finding authority and the Last authority to admit additional evidence under the Act, was justified in not considering the Application under Section 12-B of the Act submitted by the revisionist ?" Learned Standing Counsel prays for and is ....