9911796707
TMI Blog2008 (8) TMI 866X X X X Extracts X X X X X X X X Extracts X X X X ..... re 1977-78, 197879, 1979-80 and 1980-81. The applicant is carrying on the business of gold, jewellery, silver ornaments, etc. It is a registered dealer under the provisions of the U.P. Trade Tax Act, 1948 as also under the Central Sales Tax Act, 1956. In these years, the tax was levied under section 3AAAA of the U.P. Trade Tax Act. The levy of tax was set aside by the Tribunal as in the meantime ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ri Piyush Agarwal learned counsel for the applicant and the learned Standing Counsel for the Department. The submission of the learned counsel for the applicant is that under the amended section, an application could have been filed within the period of one year. Elaborating the argument he submits that since the application was not filed within the aforesaid period of one year, the application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Upper Doab Sugar Mills Ltd. [2008] 118 STC 422 (SC); [2000] UPTC 496, which was heavily relied upon by Shri Piyush Agrawal, learned counsel for the applicant, it has been held that even if section 17 of the amending Act is not applicable, it cannot possibly be disputed that the levy of tax having been ultimately held to be valid, the order can be rectified under section 22 of the principal Act w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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