9911796707
TMI Blog2007 (4) TMI 655X X X X Extracts X X X X X X X X Extracts X X X X ..... 00 relating to the assessment years 1993-94, 1994-95 and 1995-96. Brief facts of the case are that the applicant was civil contractor and was liable to tax under section 3F of the Act, on the value of the goods involved in the execution of works contract. The applicant applied under the compounding scheme introduced by the State Government under section 7D of the Act for payment of one per cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hree appeals before the Tribunal. The Tribunal by the impugned ordered dismissed the appeals. Heard learned counsel for the parties. The learned counsel for the applicant submitted that the reasons for the cancellation of the compounding application is that the applications were not given within the stipulated time. He submitted that by the various circulars issued by the Commissioner of Tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sue involved is squarely covered by the decision of this court in the case of Commissioner, Trade Tax, U.P., Lucknow v. Qayum Khan Thekedar, Aliganj, Banda reported in [2007] 45 STR 322, in which it has been held that the order passed under section 7D of the Act is in the nature of agreement and is not revisable under section 10B of the Act. There is no allegation that in the application any fact ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
