TaxTMI 
TaxTMI 
2023 (1) TMI 587
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....RDER HON'BLE ROHIT RANJAN AGARWAL,J. 1. Heard Sri Rahul Agarwal, learned counsel for the revisionist and Sri A.C. Tripathi, learned Standing Counsel for the State. 2. This revision has been preferred under Section 58 of the U.P. VAT Act, 2008 against the order of the Tribunal dated 16.02.2010 passed in Second Appeal No. 544 of 2007 for assessment year 2004-05 (Central). 3. The revisionist ....
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....ssee filed a second appeal before the Tribunal being Second Appeal No. 544 of 2007 which was also rejected by the Tribunal by order impugned. Hence, the present revisions. 4. Earlier on 14.07.2010, the revision was admitted on following questions of law:- "1- Whether, the applicant is entitled to rebate/concession in the rate of tax during the AY 2004-05 (Central) under notification No.TT-2-779....
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....f tax than the payable rate of tax from the limit prescribed in the eligibility certificate under Section 4A of the Trade Tax Act" 6. Sri Rahul Agarwal, learned counsel appearing for the revisionist has placed before the Court the decision rendered by Division Bench of this Court in case of Yamaha Motor Escorts Ltd. Vs. State of U.P. and others, Manu/UP/2465/2010, wherein the Division Bench had t....
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....nts to the Central Sales Tax Act by the Finance Act No. 20 of 2002 published on May 13, 2002, are valid and do not suffer from any vice of discrimination, and also do not violate principle of promissory estoppel qua the Petitioner, the higher rate of tax payable for non-compliance of the amended provisions of Section 8(5) namely non-production of form C/D, cannot be taken to be a ground to deny th....