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1996 (11) TMI 435 - ALLAHABAD HIGH COURTExtract: .......e Tribunal s order on this point is not sustainable and setting aside the same it is ordered that the revisionist s second appeal before the Tribunal on the aforesaid point stands allowed and the tax levied under section 3-B of the Act is quashed. The revisionist will get its costs of these revision petitions from the respondent. Petitions allowed.
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