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TMI Blog2013 (5) TMI 769X X X X Extracts X X X X X X X X Extracts X X X X ..... sel, for the respondents. JUDGMENT By this revision, the revisionist has assailed 1 the impugned order dated June 13, 2001, passed by the Trade Tax Tribunal, Lucknow in Appeal No. 70 of 2000, under section 35 of the Trade Tax Act. 2. The brief facts of the case are that the revisionist is an association of the tent house owners. Whether the tent services come under the purview of U. P. Trade Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the revisionist has no locus. Not being satisfied, the revisionist has filed a Writ Petition No. 4488 (MB) of 2001, where on February 11, 2002, the honourable court has directed to file a revision against the impugned order. 4. As per the direction, the revisionist has filed the present revision. 5. With this background, Sri N. C. Mishra, learned counsel for the revisionist, submits that the rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before an assessing authority under section 7 or section 21, whether, for the purposes of this Act:- (a) any person or association of persons, society, club, firm, company, corporation, undertaking or Government Department is a dealer; or (b)any particular thing done to any goods amounts to or results in the manufacture of goods within the meaning of that term ; or (c) any transaction is a sal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2000 of the honourable court attains the finality and is binding on the Department. Moving of the application under section 35 of the Act, is an off-suit of the said direction and that is binding upon the lower authorities, even it was wrong. It was the pious duty of the authority concerned to obey the same or assail the same before the honourable apex court, but neither the order was challenged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e totality of the facts and circumstances of the case, the impugned order passed by the Tribunal dated June 13, 2001 is hereby set aside. The Tribunal is directed to decide the issue de novo on merit, after providing an opportunity of hearing to the revisionist, as per the spirit of the direction dated March 8, 2000, issued by the honourable High Court. 12. With the above observation, the revisio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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