9911796707
TMI Blog2002 (4) TMI 898X X X X Extracts X X X X X X X X Extracts X X X X ..... ed "the Act") against the order dated February 4, 2002 passed in second appeal No. 9 of 1997 for the year (1986-87) by learned Trade Tax Tribunal. 1.. Heard Sri Piyush Agarwal, learned counsel for the applicantrevisionist and Sri B.K. Pandey, learned Standing Counsel for the parties. With the consent of the learned counsel for the parties, the present trade tax revision is being decided finally a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f sale to the extent of Rs. 4,28,741.86 to the aforesaid parties and for non-production of the above form tax liability to the tune of Rs. 17,149.67 has been imposed over the applicant-revisionist. Being aggrieved, the applicant-revisionist filed appeal under section 9 of the Act before the Assistant Commissioner (Judicial) which was dismissed by order dated February 12, 1996 (annexure 2). The sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.. In the present facts and circumstances, the following questions emerges for consideration: (1) Whether in view of the law laid down by this honourable court in the case of Popular Cycle Manufacturing Co. (Pvt.) Limited [2002] 128 STC 652 and N.A. Traders [2002] 128 STC 653 the order passed by the Trade Tax Tribunal is justified? (2) Whether the Trade Tax Tribunal was justified in law in n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Commissioner of Trade Tax) [2002] 128 STC 653 the form III-A could not be submitted before the Tribunal and this Court allowed to submit the same before the Tribunal for giving benefit of the claim of form III-A to the assessee. 7.. In peculiar facts and circumstances, when the transaction has already been made and covered on form III-Ga(4), therefore, the applicant-revisionist if in unavoidabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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