SINGH INT UDYOG Vs. COMMISSIONER OF TRADE TAX

JUDGEMENT

(1.) These two trade tax revisions have been filed by the dealer Singh Int Udyog, Allahabad, under Section 11 of the U.P. Trade Tax Act, 1948 (hereinafter referred to as, "the Act") assailing the judgment and order dated September 14, 1988 passed by the Trade Tax Tribunal Bench III, Allahabad dismissing second appeals filed by the dealer relating to assessment years 1980-81 and 1981-82.

(2.) The following questions of law have been sought to be raised in Trade Tax Revision No. 9 of 2008 relating to assessment year 1981-82.

(3.) Further the following questions of law have been sought to be raised in Trade Tax Revision No. 170 of 2008 relating to the assessment year 1980-81.