2014 (1) TMI 619

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..... reason to interfere with the impugned order passed by the Tribunal - Decided against Revenue. - TRADE TAX REVISION No. - 95 of 1999 - - - Dated:- 8-1-2014 - Dr. Satish Chandra, J. For the Respondent : S.M.K. Chaudhary JUDGEMENT Hon'ble Dr. Satish Chandra,J. The present revision has been filed by the Department under Section 11 of the U.P. Trade Tax Act, 1948, against the .....

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..... or Counsel, assisted by Sri Vaibahav Pandey, learned counsel for the assessee-opposite party. After hearing both the parties and on perusal of the record, it appears that this Hon'ble High Court in the case of M/s. Industrial Coal Enterprises, Moradabad Vs. State of U.P. others, 1993 U.P.T.C. 257 observed that:- Mere shifting of unit from one place to another would not amou .....

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