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TMI Blog2010 (11) TMI 881X X X X Extracts X X X X X X X X Extracts X X X X ..... t was running a brick kiln and was engaged in the business of manufacture and sales of bricks. The applicant has opted compounding scheme for the period October, 1999 to September, 2000 under section 7D of the U. P. Trade Tax Act (hereinafter referred to as, the Act ). For the period October, 2000 up to March 31, 2001, the applicant has not opted the compounding scheme and, therefore, a regular a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as not paid, the appeal has been dismissed as not maintainable. Being aggrieved by the order of the first appellate authority, the applicant filed second appeal before the Tribunal. The Tribunal by the impugned order has upheld the view taken by the first appellate authority. However, he further proceeded to adjudicate the issue on the merits and dismissed the appeal. Heard Sri Aloke Kumar, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a highly disputed and a debatable question that whether the turnover disclosed by the applicant was liable to tax or not and, therefore, the view of the first appellate authority that the tax on the disclosed turnover at Rs. 49,100 should have been deposited and the same is admitted tax is not justified. The learned standing counsel supported the order. I have perused the impugned orders and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of nondeposit of tax on Rs. 49,100 is concerned, I am of the view that whether any tax is payable on the disclosed turnover of Rs. 49,100 was a disputed issue. At no stage the applicant has admitted the liability of tax on such turnover. The claim of the applicant was that since the total turnover was below the taxable limit, therefore, it was not liable to tax, which was to be adjudicated and can ..... X X X X Extracts X X X X X X X X Extracts X X X X
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