2005 (12) TMI 282

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..... bunal subsequently evidence has been led, we leave it to the discretion of the High Court to decide on the basis of the material already on record or remand the case to enable the parties to lead further evidence. - Civil Appeal No. 2350 of 2004, - - - Dated:- 8-12-2005 - ASHOK BHAN AND KAPADIA H. JJ. Dr. R.G. Padia, Senior Advocate (Vasim Ahmad Kadari, Manoj Mishra, Ms. Rashmi Singh, Am .....

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..... so known as stainers ) are added to the base paint through a colourant dispenser to arrive at the desired shade. The paints and varnishes are leviable at single point tax under the U.P. Trade Tax Act. The assessing authority came to the conclusion that what the manufacturer sold was not fully produced and was a base material for preparing paint and, therefore, the sale made by the dealer/asses .....

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..... base material. Against this order of the Tribunal, another Trade Tax Revision No. 1550 of 2005 has been filed and is pending consideration before the High Court. The Tribunal has distinguished the impugned judgment of the High Court of Allahabad. In order to avoid any inconsistency of views by the co-ordinate Benches of the same High Court, we deem it appropriate to set aside the judgment impu .....

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