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TMI Blog2005 (5) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal dismissed. The appellant's appeal to the High Court was correctly dismissed. The grounds agitated before the High Court as indeed before this Court are those which had been taken in the second order of rejection dated September 8, 1995 which had been held unsustainable by the Tribunal in its order dated February 28, 1996 and from which order the appellant has not preferred any appeal. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 24, 1996. 2.. The respondent had set up a unit in respect of which it applied for grant of an eligibility certificate under section 4 of the U.P. Trade Tax Act, 1948 (referred to as "the Act"). The application was rejected for the first time on May 1, 1993 by the Divisional Level Committee (referred to as "D.L.C."). The matter ultimately came up by way of appeal before the Sales Tax Tribunal. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tter back to the D.L.C. to consider whether apart from those three specific grounds which were negatived there was any other ground available under the Explanation to section 4-A of the Act with which the respondent had not complied and which would justify the D.L.C. rejecting the application. No appeal was preferred from this order of the Tribunal. It must therefore be taken that appellant accept ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e second order of rejection dated September 8, 1995 which had been held unsustainable by the Tribunal in its order dated February 28, 1996 and from which order the appellant has not preferred any appeal. It is not open to the appellant to reopen the issue having accepted the same in respect of very same parties. 6.. The appeal is accordingly dismissed. Appeal dismissed. - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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