LAWS(ALL)-2005-12-27

S R CANNERY Vs. COMMISSIONER TRADE TAX

Decided On December 16, 2005
S.R.CANNERY Appellant
V/S
COMMISSIONER, TRADE TAX Respondents

JUDGEMENT

(1.) These two revisions under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") are directed against the orders of Tribunal dated 11.09.1998 both relating to the assessment year 1989-90 under the U.P. Trade Tax Act as well as under the Central Sales Tax Act respectively.

(2.) In both the aforesaid revisions, following two common questions have been raised:

(3.) Heard learned Counsel for the parties.