2010 (4) TMI 937

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..... , learned Counsel for the assessee and learned Standing Counsel for the State. 2. This revision has been filed by the assessee being aggrieved by the order passed by the Trade Tax Tribunal dated 4-10-2004. 3. I have heard learned counsel on both sides and also perused the material on record. The questions referred to are hereunder :- (a) Whether on the facts and circumstances of the case, .....

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..... a Satellite Receiver. 5. In view of the fact that there was no fresh material, the question-A is answered in favour of the assessee and against the department. The Section 21 proceedings are therefore, liable to be set aside in view of a Division Bench decision of this Court in the case of M/s. Apollo Tyres Limited v. State of U.P. Others - 2010 NTN (Vol. 42) 169. 6. In so far as the questi .....

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