2000 (7) TMI 981

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..... es Tax Tribunal, Allahabad Bench-II, Allahabad in Second Appeal No. 124 of 1988 relating to Assessment Year 1982-83 under Section 11 of the U. P. Trade Tax Act (hereinafter referred to as the Act). 2. Briefly stated facts giving rise to the present revision are that the applicant is registered dealer under the provisions of U. P. Trade Tax Act and is engaged in the business of manufacture and s .....

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..... as restored the assessment order. 3. I have heard Sri Rajesh Kumar learned Counsel for the applicant and the learned Standing Counsel for the respondent. 4. The learned Counsel for the applicant has submitted that even if the books of accounts is to be disbelieved for non-maintenance of manufacturing accounts as required under Section 12 (2) of the Act, it does not necessarily lead to enhanc .....

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