2020 (3) TMI 826

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....Sri Rohit Nandan Shukla for the respondents. 3. By means of present revisions the order of Commercial Tax Tribunal dated 1.12.2008 has been assailed wherein the appeal preferred by the revisionist has been partly allowed. It has been submitted by counsel for the revisionists that the revisionists are registered dealer under U.P. Trade Tax Act as well as Central Sales Tax Act. The revisionist was assessed for the assessment year 1999-2000 vide order dated 2nd February, 2002. The order of the assessing authority was challenged before the first appellate authority which was dismissed and, thereafter, even the second appeal was dismissed by means of order dated 19.11.2004. During pendency of second appeal notices were issued under sub Sectio....

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....isionists preferred second appeal before Trade Tax Tribunal which has been dismissed vide order dated 1.12.2008 which has been impugned by means of instant revision. 7. I have heard learned counsel for the parties and perused the record. 8. Commercial Tax Tribunal while deciding the aforesaid second appeal have considered the entire conspectus of the case. It has been observed that the contentions of the revisionist has been duly considered by the Tribunal wherein they have recorded that the revisionists were not trading on behalf of M/s Shanker Traders, Barabanki and no bank draft has been prepared by them and further that they do not have any bank account with Union Bank of India. In this regard, the Tribunal has recorded a finding ....