2014 (5) TMI 912

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..... l for the revisionist and perused the record. 2. The question of law, which has been formulated in memo or revision, whereupon revision has been admitted, reads as under:- (i) Whether on the facts and in the circumstances of the case, Trade Tax Tribunal was legally justified in knocking down tax imposed u/s 21 of the Act despite the fact that the turnover in question has escaped from assessment .....

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..... lars. In this view of the matter once the view has been taken by the Assessing Authority granting exemption on the turnover of inter-state sales made to Military Canteens/Canteen Stores Department after applying the provision of Section 8(2-A) of the Central Sales Tax Act on the ground that such sales are generally exempted under the U.P. Trade Tax Act, it is not open to the Revenue Authority to t .....

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..... lly under the State law and such circulars are held binding whether any different view can be taken. Thus in the present situation, the alleged mistake cannot be said to be mistake apparent on the face of record which could be rectified under Section 22 of the Act.? 7. In view thereof, aforesaid question is answered against Revenue. 8. The revision is dismissed.
Case laws, Decisions, Judgeme .....

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