2026 (7) TMI 1604

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Party : C.S.C. ORDER HON'BLE PIYUSH AGRAWAL, J. 1. Heard Sri Vishwjit, learned counsel for the revisionist and learned ACSC for the respondent. 2. The present revision has been filed against the order dated 07.02.2024 passed by Commercial Tax Tribunal, Agra in Second Appeal No. 34 of 2023 for Assessment Year 2016-17. The said revision was admitted by this Court vide order dated 2....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed dealers of State of U.P. while liability of tax on the Pan Masala/Tobacco has notified at the point of sale made by the manufacturer & importer only? 4. Whether the Tribunal was legally justified in affirming the turnover determined by the First Appellate Authority without recorded any reason and basis?" 3. Learned counsel for the revisionist submits that the revisionist is a trader....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bmission, he relies upon the judgment of this in the case of M/s Fashion Point versus The Commissioner Commercial Tax, Sales/Trade Tax Revision No. 520 of 2017 decided on 06.07.2026 and M/s Time Steels versus Commissioner of Commercial Tax U.P., reported in 2019 U.P.T.C. (Vol. 101) 150. 4. Per contra, learned ACSC supports the impugned order. 5. After hearing the parties, the Court has perus....