2012 (12) TMI 1097

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..... order dated 22.05.2010 passed by the U.P. Commercial Tax Tribunal, Faizabad in Second Appeal Nos.69, 71 of 2008 and 161 of 2009, for the assessment years mentioned above. The facts and circumstances of all the revisions are identical, hence, all the revisions are disposed of by this common order for the sake of breviate. Heard Sri Sanjeev Sankhdhar, learned counsel for the Department as wel .....

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..... Apex Court is not pertaining to the State Trade Tax Act. It is related to the Central Sales Tax. So, the same is not applicable in the cases of each assessee. Further, the Tribunal observed that Notification No. 2947 dated 11.12.1995 issued by the Government of U.P. has specifically granted the exemption from the tax on the purchase of paddy. So, each addition was deleted. By considering the t .....

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