2007 (1) TMI 538

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..... ssment years 1984-85 and 1985-86. It appears that for both the assessment years, assessment orders were passed ex parte. The dealer/opposite party (hereinafter referred to as, the dealer ) filed applications under section 30 of the Act to reopen the ex parte assessment orders. The applications under section 30 of the Act were rejected and against the said orders, appeals were filed. First appe .....

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..... by the impugned order dismissed both the appeals and confirmed the order of the first appellate authority. Heard learned counsel for the parties. I do not find any error in the order of the Tribunal. Issue involved is squarely covered by the Full Bench decision of this court in the case of Minakshi Udyog, Agra v. Commissioner of Trade Tax reported in [2005] UPTC 143 in which Full Bench of t .....

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