THE COMMISSIONER, TRADE TAX Vs. MADHYASHIA BROTHERS

JUDGEMENT

(1.) THE Commissioner, Trade Tax, has challenged the order dated 23rd of January, l996 passed by the Trade Tax Tribunal, Gorakhpur in second appeal No. 152 of 1992 whereby the Tribunal has allowed the appeal filed by the dealer opp.party for the assessment year 1986 -87.

(2.) THE facts of the case in brief are as follows:

(3.) I have carefully considered the aforesaid argument of the learned Counsel for the dealer opp.party. The controversy involved in the present case is squarely covered by the various judgements of this Court Some are as under: