2007 (4) TMI 653

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..... on behalf of assessee-opposite party but they are not present in the revised call. This revision under section 11 of the U.P. Trade Tax Act, 1948 (for short, referred to as the Act ) has been filed against the order of the Trade Tax Tribunal dated April 30, 1997, whereby the second appeal filed by the assessee was allowed and the demand raised by the department against the assessee was set as .....

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..... sales. In the present case Central sales tax has not been paid at the time of inter-State sale and therefore, the judgment of the Tribunal cannot be sustained. The assessing officer as well as the first appellate authority have held that there was tax liability against the assessee for the subsequent sale. Learned Standing Counsel further relied upon the decision of this court in the case o .....

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