2011 (2) TMI 1322

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..... awal, learned senior counsel appearing for the revisionist-applicant assisted by Sri Piyush Agarwal, advocate and the learned standing counsel appearing for the respondent. The applicant is a private limited company and is registered under the U.P. Trade Tax Act, 1948 as well as the Central Sales Tax Act, 1956. For the assessment year 1999-2000, the assessing authority applied the provisions of .....

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..... s tax on the turnover and consequently, the same cannot be forfeited under section 29A of the Act since the same was refunded by the applicant. It is also alleged that the credit note executed by the applicant in favour of the customers was in fact, refund of tax to the customers and this material was placed before the assessing authority, but it failed to record a specific finding as to whether i .....

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..... n this court held that where any material is placed before the authority which may indicate that the dealer has refunded the amount directly to the purchaser, that material must be taken into account and the dealer should not be further made liable to deposit the amount again with the Department. Sri Agarwal submits that this aspect of the matter with regard to refund made to the purchaser directl .....

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