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2018 (8) TMI 1210 - HC - VAT and Sales TaxExemption u/r 12-A of the U.P. Trade Tax Rules, 1948 - denial on the ground that Form 3-A which had been submitted were invalid - Held that:- An incongruous situation has arisen where under the impugned order so far as this revision is concerned the matter stands remanded to the Assessing Authority whereas for the other assessment years in respect of the same revisionist the matter stands remanded to the First Appellate Authority vide judgment dated 12.04.2018. In this view of the matter, the same are applicable in this case also this Court is of the view that this matter should also be remanded to the First Appellate Authority instead of the Assessing Authority with the caveat that in proceedings, if any, held by the Assessing Authority after the passing of the interim order dated 18.05.2001 the pleadings or material collected therein, if at all, can be utilized and/or taken into consideration by the First Appellate Authority to decide the appeal in question. The First Appellate Authority shall now proceed to consider the First Appeal of the revisionist herein pertaining to the assessment year 1995-96 - revision disposed off.
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