PAWAN ALLOYS AND CASTING PVT. LTD. Vs. COMMISSIONER

JUDGEMENT

(1.) Heard learned counsel for the parties.

(2.) In view of the submissions advanced, the question of law is reframed as under:

(3.) The present revision has arisen for assessment year 2012-13 (U.P) under the U.P. Value Added Tax Act, 2008 (hereinafter referred as to 'VAT Act'). The applicant is a registered dealer engaged in manufacture and sale of M.S. Ignot. For the assessment year 2012-13 (U.P.) it filed a return admitting tax liability at Rs. 2,73,67,026.60.00.