1997 (4) TMI 492

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..... reby it partly allowed the dealer's appeal and confirming orders of the authorities below on certain points remitted the matter to the assessing officer for decision on certain other points. 2.. I have heard Sri Bharat Ji Agarwal, Advocate assisted by Sri Rakesh Kumar Agarwal, learned counsel for the revisionist and Sri C.S. Singh, learned Standing Counsel for the Commissioner, respondent. 3.. .....

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..... ention that the sales made to Inalsa Pvt., Limited were sales from the Reported as Shriram Pistons Rings Ltd. v. Commissioner of Trade Tax in 1997 UPTC 921. Delhi depot and not inter-State sales from the Ghaziabad factory has been accepted. The facts and circumstances in the year under consideration are similar and following that order the Tribunal's finding on this point is reversed and it .....

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