PARVATIYA SAHKARI BHESAJ VIKAS EVAM KRAYA VIKRAYA SAMITI SANGH LTD Vs. COMMISSIONER OF SALES TAX, U P , LUCKNOW

JUDGEMENT

(1.) HEARD learned counsel for the parties.

(2.) THIS revision, filed under Section 11 of U.P. Sales Tax Act, 1948, is directed against the order dated 29 -09 -1992, passed on application, moved under Section 22 of the said Act, before the Sales Tax Tribunal, Bench Haldwani, whereby the application was rejected.

(3.) BRIEF facts of the case are that revisionist is an agency, which was Collecting herbs from the region under the Forest Department. The matter pertains to the assessment year 1986 -87. The question of law involved in this revision is as under : - 1. Whether the Sales Tax Tribunal erred in law in dismissing the application of the assessee under Section 22 of the Act, ignoring the fact that the case of the revisionist was similar to that of Kumaun Mandal Vikash Nigam another assessee and further ignoring the fact that the tax in respect of the collected herbs had already been realized from Divisional Forest Officer, Pithoragarh ?