COMMISSIONER OF TRADE TAX Vs. CHIRANGI INTERNATIONAL

JUDGEMENT

(1.) CHALLENGING the legality and validity of the Tribunal's order dated February 7, 2000, the present revision is at the instance of the Department.

(2.) THE Tribunal by the order under revision passed in Second Appeal No. 80 of 1998 relevant to the assessment year 1994 -95 (U.P.) allowed the appeal in part filed before it by the dealer -opposite party and remanded the matter to the assessing authority with a direction to examine form IIIB Nos. 175965 and 034704 and counterfoil of form No. 87566. It has been further provided that on verification of all these forms their benefits should be extended to the dealer -opposite party.

(3.) IN the memo of the revision the following three questions of law sought to have been raised: