2019 (5) TMI 1733

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....ngal Singh,Haridaya Narain Tiwari For Opposite Party : C.S.C. ORDER 1. Heard Sri H.N. Tiwari, learned counsel for the revisionist and Sri Sanjay Sareen, learned Standing Counsel for the opposite party. 2. These are two trade tax revisions filed by the revisionist. Trade Tax Revision No.108 of 2013 is filed with regard to entry tax with regard to order passed under Section 9(4) of the Entry Tax....

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....on 28.04.2012. The same was challenged by way of Appeal No.752 of 2012 and the said appeal was dismissed on 16.11.2012. The tribunal also rejected both the appeals filed before it by its judgment and order dated 27.02.2013. Hence, present two revisions were filed before this Court. 4. Learned counsel for the revisionist fairly concedes the ground on which the present revisions were entertained is....

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....nist has not raised the said ground, which is factual in nature, before any of the appellate courts, hence, he cannot dispute the same at this stage. 7. The next submission of learned counsel for the revisionist is that on the unregistered purchase of brick 5% tax could be imposed, however, in the aforesaid chart a purchase of Rs. 9,56,000/- of brick is shown and while imposing the tax at 5%, wro....