TMI Blog2016 (5) TMI 1361X X X X Extracts X X X X X X X X Extracts X X X X ..... on to the appellate authority to decide the appeal of the revisionist expeditiously in accordance with law within a period of two months from the date of receipt of certified copy of the order - appeal allowed by way of remand. - TRADE TAX REVISION No. - 70 of 2016 - - - Dated:- 30-5-2016 - Hon'ble Ritu Raj Awasthi,J. For the Applicant :- Vaibhav Pandey,Rahul Agarwal JUDGEMENT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd order dated 26.8.2014 passed in Trade Tax Revision No. 91 of 2014. The only difference in the instant revision is the year of assessment. It is submitted that the assessing authority relying on the judgment of the Apex Court in the case of State of Andhra Pradesh Vs. M/s. Kone Elevator; (2005) 140 STC 22 (SC), has passed the assessment order whereas the said judgment has been overruled by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring for the opposite party does not dispute the aforesaid legal position. In view of above, this revision is allowed. The order impugned dated 18.5.1990 is modified with direction to the appellate authority to decide the appeal filed by the revisionist which is pending before the first appellate authority in accordance with law, expeditiously within a period of two months from the date of r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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