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2010 (3) TMI 1026 - HC - VAT and Sales TaxWhether the orders are vitiated, inasmuch as the submissions have not been considered and, therefore, they are liable to be set aside? Held that:- The impugned order reveals that the submissions made in the reply have not been considered at all and the approval has been granted mechanically only in the interest of Revenue. We set aside the impugned order passed under section 21(2) of the Act for the assessment year 2003-04 under the U.P. Trade Tax Act and the matter is remanded back to the Additional Commissioner, Grade I, Commercial Tax, Kanpur Zone I, Kanpur to pass the order afresh in accordance with law within a period of four weeks from the date of presentation of certified copy of this order which the petitioner undertakes to file within two weeks from today. The Additional Commissioner, Grade I, Commercial Tax, Kanpur Zone I, Kanpur is directed to consider the submissions made in the reply to the notices.
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