TMI Blog2012 (10) TMI 959X X X X Extracts X X X X X X X X Extracts X X X X ..... n filed under section 11 of the U.P. Trade Tax Act, 1948 against the common judgment and order dated July 5, 1999 passed by the Trade Tax Tribunal, Lucknow, in Second Appeal Nos. 555 and 556 of 1990 for the assessment years 1981-82 and 1982-83. The brief facts of the case are that the assessee is engaged in the hotel business and selling the tea, coffee and namkeen, etc. The assessee was also s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt years. Being aggrieved, the assessee has filed the present revisions. With this background, Sri Anupam Mehrotra, learned counsel for the revisionist, submits that at the relevant time, the ratio laid down in the case of Northern India Caterers (India) Ltd. [1978] 42 STC 386 (SC); [1978] 4 SCC 36 was applicable to the assessee's case. So, he made a request to delete the additions. On t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ash, deferred payment or other valuable consideration, and such transfer, delivery or supply of any goods shall be deemed to be a sale of those goods by the person making the transfer, delivery or supply and a purchase of those goods by the person to whom such transfer, delivery or supply is made. To implement the above-mentioned provision, necessary amendment was also made in the U.P. Trad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i.e., ratio laid down in the case of Northern India Caterers (India) Ltd. [1978] 42 STC 386 (SC); [1978] 4 SCC 36. This aspect was not examined by the lower authorities as well as the Tribunal. Hence, I set aside the impugned order passed by the Tribunal for both the assessment years under consideration and direct the assessing officer not to charge the trade tax on the food items served in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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