Union Of India Thru' The General Manager ... vs The Commissioner, Trade Tax, U.P. ... on 8 August, 2018
Learned counsel for the revisionist has also relied upon the judgment of learned Single Judge in the case of M/s B.D. Agarwal and Company vs. The Commissioner of Sales Tax, U.P., Lucknow reported in 2005 NTN (Vol. 28) 265. The relevant extracts of the aforesaid judgment are quoted hereinbelow :