9911796707
TMI Blog2015 (9) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... ax was payable in relation to sale of country made liquor – Said prayer has been rejected on ground that sale amount of country made liquor included amount of tax – Tribunal allowed prayer of refund as was made by assesse – In Revision, Department contended that Tribunal did not take notice of Section 29(3) of U.P. Trade Tax Act, 1948 – Held that:- no findings pertaining to ingredients for applyin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt case, is a Government Company. It, amongst others, sells country made liquor. In relation to sale of country made liquor for the Assessment Years 1992-93 and 1993-94, the assessee deposited respectively a sum of ₹ 21,10,804/- and a sum of ₹ 10,24,786.60 with the Sales Tax Authority on account of sales tax. It, then, applied for refund of the same on the ground that no sales tax was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s was made by the assessee. 2. In the Revision Application, the Sales Tax Department is contending that the Tribunal did not take notice of Sub-Section (3) of Section 29 of the U.P. Trade Tax Act, 1948, which is as follows: (3) Notwithstanding any judgment, decree or order of any Court or authority, no refund shall be allowed of any tax or fee due under this Act on the turnover of sales or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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