2025 (11) TMI 2050

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.... Party : Suyash Agarwal Heard Sri B.K. Pandey, learned ACSC for the revisionist and Sri Nitin Kesarwani, learned counsel holding brief of Sri Suyash Agarwal, learned counsel for the opposite party. Present revision has been filed against the order dated 6.1.2014 passed by the Commercial Tax Tribunal, Muzaffarnagar in Second Appeal No. 506 of 2012, Assessment Year 2010-11 under section 5....

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....nst the record that there is no intent to evade payment of tax. Per contra, Sri Nitin Kesarwani, learned counsel for the respondent submits that the matter pertains to the assessment year 2010-11 and there was no provision under the Act that requires duly filled in form 38 must be accompanying the goods. The said provision has been incorporated in the Statute book with effect from 26.5.201....