TMI Blog2018 (4) TMI 1593X X X X Extracts X X X X X X X X Extracts X X X X ..... d certain directions have been issued to the First Appellate Authority including compliance relating to ascertaining requisite filling and submission of Form-3A as per relevant Rule. In these circumstances it is open for the revisionist to raise all the pleas before the First Appellate Authority - revision disposed off. - TRADE TAX REVISION No. - 32 of 2003, TRADE TAX REVISION No. - 33 of 2003 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... First Appellate Authority after setting aside the First Appellate Order for having a re-look at the matter. The Court finds that the issue involved is as to whether the revisionist is entitled to the benefit of exemption from tax in terms of Rule 12-A and in this regard certain directions have been issued to the First Appellate Authority including compliance relating to ascertaining requisite fill ..... X X X X Extracts X X X X X X X X Extracts X X X X
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