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2010 (4) TMI 1001 - HC - VAT and Sales TaxWhether the order of the Trade Tax Tribunal is not bad in law because the Tribunal had wrongly disallowed the relief claimed by the revisionist under section 4A of the U.P. Trade Tax Act, 1948? Held that:-The Trade Tax Tribunal, Lucknow, had decided the appeal as they had also filed revision against this order before this honourable High Court. The revisionist has submitted that instead of granting the exemption separately to Mansurpur Sugar Mills it may be granted in this very revision to the Dhampur Sugar Mills who is the "dealer" for the sales effected at Mansurpur. The revisionist-company is entitled for this benefit. The revisionist has drawn attention of the court that already 10 years from the date of notification had expired and three different rounds of litigation have taken place in this matter. The period of relief is already over on May 24, 2000 and it is also submitted that during the period the eligibility certificate was not granted to the revisionist, erroneous assessments were made and huge demands were created and the said demanded amounts have also been realized from the revisionist by adopting the coercive measure. In view of the above discussion, this court is of the opinion that the order dated March 26, 2008 deserves to be set aside and the revision deserves to be allowed.
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