1995 (12) TMI 347

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..... he Trade Tax Tribunal, Agra, whereby it partly allowed the dealer's appeal and, upholding the order dated September 16, 1994, passed by the Assistant Commissioner (Judicial) whereby the latter had set aside the assessments and remanded the cases to the assessing officer for a fresh decision in accordance with certain directions, gave some more directions to the assessing officer. I have heard th .....

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..... epted this contention and had made assessments for the years 1990-91, 1991-92, 1992-93 and 1993-94 and had levied penalties under section 15A(1)(g) of the Act for assessment years 1993-94, 1992-93, 1990-91, 1991-92 and 1989-90. Against the orders passed by the assessing officer the dealer-respondent preferred nine appeals to the Assistant Commissioner who vide his order dated September 16, 1994, a .....

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..... records of M/s. Ishwar Mining and Industrial Corporation Pvt. Ltd., contains the entries of the material excavated from the mines and the said M/s. Ishwar Mining and Industrial Corporation Pvt. Ltd., has paid taxes in respect thereof then no liability of tax be imposed on M/s. Ishwar Industries Ltd., Lalitpur. As already stated the proceedings are for levy of sales tax and the contention of the p .....

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