2007 (3) TMI 702

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..... year 1995-96. On the basis of information received that the dealer/opposite party had received a sum of Rs. 9,86,018.71 from Dugdh Utpadan Sahkari Sangh Limited, Bulandshahar, a proceeding under section 21 of the Act was initiated. It has been alleged by the assessing authority that the dealer had provided chilling plant to Dugdh Utpadan Sahkari Sangh Limited, Bulandshahar for chilling of milk .....

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..... irst appellate authority which has been confirmed by the Tribunal. Heard the learned Standing Counsel. I have perused the order of the Tribunal and the authorities below. Both the appellate authorities have recorded the categorical finding of fact that under the agreement, the dealer had provided milk and water at a specified temperature and chilling plant as such, was not transferred for th .....

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