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TMI Blog2014 (1) TMI 1559X X X X Extracts X X X X X X X X Extracts X X X X ..... to reconsider the matter on the three questions above. He may give to the assessee an opportunity of hearing to the assessee to lead evidence that he may have to establish its case. On remand the matter may be examined and decided within a period of three months from the date of production of a certified copy of this order being placed by the assessee - Decided in favour of assessee. - Sales/Trade Tax Revision No. - 1246 of 2009, Sales/Trade Tax Revision No. - 1247 of 2009 - - - Dated:- 13-8-2012 - Hon'ble Bharati Sapru,JJ. For the Petitioner : Nikhil Agrawal,Bharat Ji Agrawal For the Respondent : C.S.C. ORDER Heard Sri Bharat Ji Agrawal learned senior counsel assisted by Sri Nikhil Agrawal learned counsel for the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fic request merely on the basis of surmises and conjectures?" (iii)Whether in the facts and circumstances of the case, the applicant not being the owner of the trade mark, the Commercial Tax Tribunal was legally justified in upholding the levy of trade tax on account of receipts of fee received by the Head Office and shown in the consolidated balance sheet prepared by it? (iv)Whether even assuming without admitting that there was transfer of right to use the trade mark, then too the said agreements having not been entered into within the State of U.P. as is evident from the preamble of the agreement nor there was transfer of effective control and use, the Commercial Tax Tribunal was legally justified in upholding the levy of tax on acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or whether the trade mark material produced by him, were not examined. Therefore this court directs that the matter be remanded to the assessing authority to reconsider the matter on the three questions above. He may give to the assessee an opportunity of hearing to the assessee to lead evidence that he may have to establish its case. On remand the matter may be examined and decided within a period of three months from the date of production of a certified copy of this order being placed by the assessee. Certified copy of the order shall be placed before the authority concerned within 15 days from today. The issue involved in other revision no.1247 of 2009 relates to the assessment year 2005-06 (Central) is also decided in the same ter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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