The Commissioner, Trade Tax vs Balvir Steels Pvt. Ltd. on 17 February, 2006
31. Above principle of law has been followed in various other cases such as Commissioner of Sales Tax v. Ram Das Manohar Das 1984 UPTC 399, Pawan Kumar Sandeep Kumar v. Commissioner of Sales Tax 1986 UPTC 309, Commissiner of Sales Tax U.P. v. Om Prakash Agrwal 2004 NTN Vol. (24) 290 etc.