TMI Blog1997 (4) TMI 496X X X X Extracts X X X X X X X X Extracts X X X X ..... l, Moradabad, disposing of the dealer's second appeals under the U.P. Trade Tax Act, 1948 and the Central Sales Tax Act, 1956 for the assessment year 1978-79. 2.. I have heard Sri U.K. Pandey, learned Standing Counsel for the revisionist, and Sri Bharat Ji Agarwal, Senior Advocate, assisted by Sri Rakesh Kumar Agarwal, for the respondent. 3.. The following question of law is stated to arise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee-respondent is a manufacturer of rectified spirit, country made liquor, and Indian made foreign liquor. The assessing officer enhanced the turnover under the U.P. Trade Tax Act taking into account the excess loss of molasses and some other matters. The Tribunal on a consideration of the entire material on the record and the circumstances of the case held that there was no justification fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Deputy Commissioner (Appeals). The Tribunal, however, directed the refund. 7.. Section 29-A, as introduced by section 15 of the U.P. Sales Tax (Amendment and Validation) Act, 1971, was declared unconstitutional by this Court. The State took the matter in appeal before the honourable Supreme Court which upheld this Court's view. The judgment of the honourable Supreme Court is reported in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tter case, the honourable Supreme Court was dealing with section 29-A, as introduced by the Amendment Act of 1969 which stood repealed by the Amendment Act of 1971. It was section 29-A, as introduced by the 1971 Act that was declared unconstitutional by the honourable Supreme Court and, therefore, no refund can be withheld by taking recourse to the said section that has been invalidated by the Sup ..... X X X X Extracts X X X X X X X X Extracts X X X X
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