2023 (1) TMI 384

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....a,Shubham Agrawal ORDER HON'BLE ROHIT RANJAN AGARWAL,J. 1. These three revisions arise out of the common order passed by Tribunal dated 20th July, 2013 allowing the Second Appeal Nos.547, 548 and 549 of 2013 for the assessment years 1998- 99, 1999-00 and 2000-01 under Section 21 of U.P.Trade Tax Act. 2. The case, in nutshell, is that the assessee-opposite party was assessed for the relevan....

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.... by the purchasing dealer. Against the second remand order passed by the first Appellate Authority, the assessee had preferred the three second appeals before the Tribunal, which has been allowed by common order, hence the present revisions by the Revenue against the order passed in all the three second appeals. 3. Sri A.C.Tripathi, learned Standing Counsel submitted that till date the three form....

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....Form -C has been issued by the Rajasthan Tax Department, which was given to the selling dealer and every transaction has been entered into the books of accounts. 5. I have heard the respective counsel and perused the material on record and find that after the two round of remand of the matter by the first Appellate Authority, the Tribunal, after considering the material on record and calling for ....