2008 (7) TMI 899

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..... he U.P. Trade Tax Act, 1948. The dealer-opposite party was carrying on the business of purchase and sale of foodgrains, oil-seeds, etc. Original assessment order was passed on February 9, 1990. The said assessment order was sought to be reopened on the ground of escaped turnover under section 21 of the Act on the basis of certain information received from Krishi Utpadan Mandi Samiti, Rath. N .....

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..... mber was of the opinion that the service by affixation was valid service and, therefore, the matter should be remanded back to the first appellate authority for consideration on the question of turnover. In view of the difference of opinion in between the two members, the matter was referred to the third member of the Tribunal who by the order under revision agreed and held that service by affix .....

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..... all the four erstwhile partners which was not done. The Tribunal has placed reliance upon the Full Bench judgment of this court in Laxmi Narain Anand Prakash v. Commissioner of Sales Tax [1980] 46 STC 71; [1980] UPTC 125. The order of the Tribunal is in consonance with the Full Bench judgment of this court. I find no legal infirmity therein. There is no merit in the revision. Both the revis .....

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