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TMI Blog2014 (1) TMI 723X X X X Extracts X X X X X X X X Extracts X X X X ..... f Commissioner Of Trade Tax, UP. Versus Malviya Chemical And Pharmaceutical Private Limited [2007 (11) TMI 397 - SUPREME COURT OF INDIA] - Decided in favour of assessee. Whether Notification No. 7038 dated 31.1.1985 as amended by Notification No. 595 dated 10.4.1999 will cover the tax liability in respect to Chicory Roots or it is Notification No. 306 dated 29.1.2001 - Held that:- Chicory Roots ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecord. 2. The following two questions, which are questions of law, in my view have arisen in both these revisions, though in respect to different financial years, i.e., 2000-2001 and 1999-2000 respectively and have been argued by learned counsel for revisionist: (i) Whether the exemption available under Section 4-A (2) (c) of U.P. Trade Tax Act, 1948 (hereinafter referred to as Act, 1948 ) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Pharmaceutical Private Limited 2008 U.P.T.C. 429 whereby confirming the view taken by this Court, Revenue's appeal has been dismissed. 4. Since in this regard, the Tribunal has remanded the matter to Assessing Authority, in my view, he shall look into this aspect in the light of aforesaid decisions and this question is answered accordingly. 5. So far as second question is concerned, it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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