2005 (7) TMI 623

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..... sion has been moved under section 11(1) of the U.P. Sales Tax Act, 1948, and is directed against the judgment and order dated May 29, 1991, passed by Sales Tax Tribunal, Bareilly. This revision was filed way back in the year 1992 and is received by transfer from the Allahabad High Court, under section 35 of the U.P. Reorganisation Act, 2000. 2.. The only question of law, raised in the revision is .....

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..... ecific amount as consideration. Since no price was paid for the gunny bags, there cannot be said to be sale of gunny bags, as it does not come within the definition of "sale", in view of section 2(h) of the U.P. Sales Tax Act, 1948. 5.. In view of the above discussions, the revision has no force and the same is dismissed in limine. Petition dismissed.
Case laws, Decisions, Judgements, Orders .....

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