2013 (7) TMI 493

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.... Heard learned Counsel for the petitioner and learned Standing Counsel. Through this revision under Section 58 of U.P. Value Added Tax, the revisionist has assailed order dated 20.3.2013 passed in Second Appeal No. 86 of 2013 relating to Assessment Year 2012-2013. According to the revisionist, he is a registered dealer and deals in purchase and sales of Pukar Gutkha and Pan Masala. The Assessin....

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.... stringency. Further, in a number of decision, this Court has held that undue hardship as well as the entire relevant factors are to be considered and if the financial hardship is not considered, then, the purposes of filing the appeal itself becomes nugatory and illusory. Learned Counsel for the revisionist submits that the Tribunal decided the matter without considering the financial stringency....

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....td. Versus Union of India [2003 (154) E.L.T. 348 (SC) and Shri Kihota Hollohon Versus Mr. Zachilhu and others [AIR 1993 SC 412 and this Court's judgment in the case of M/s Moriroku Ut India Pvt. Ltd.Noida Vs. Union of India and others reported in 2006 UPTC 274. Relying upon the judgment of this Court in the case of Tata Coffee Ltd. Versus Commissioner of Trade Tax reported in 2002 UPTC 156, learn....