2008 (8) TMI 832

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..... arrow compass. The dealer-opposite party carries on the business of raw hide and skin. He admitted no sales or purchase in the documents filed before the assessing authority. The assessing authority accepted the contention of the dealer-opposite party and passed the assessment order summarily. The said order has been revised by the Deputy Commissioner (Executive), Trade Tax, Moradabad in exercise .....

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..... learned Standing Counsel for the Department. None is present on behalf of the dealer-opposite party. Affidavit of service has been filed and it is held that the dealer-opposite party has been sufficiently served. The contention of the learned Standing Counsel for the Department is that in view of the judgment of this court in Commissioner of Sales Tax v. J. K. Satch, Agricultural Machines Ltd. .....

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..... road checking dated January 15, 1992 the dealer-opposite party was found transporting raw hides outside the State of U.P., was already there at the time when the assessment order was passed or not. If the said information was already there, then nonconsideration of the said information by the assessing authority entitles the revising authority to revise the order under section 10B of the Act. Sec .....

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