- (1.) This is a revision under Section 11 of the U.P. Trade Tax Act against the order of the Tribunal dated 22.2.2003 for the assessment year 1999-2000 under the Central Sales Tax Act (called the 'Central Act' for short).
(2.) The applicant is a Government of India Undertaking and is controlled by the Ministry of Petroleum, Government of India, New Delhi. It has its refinery unit at Mathura wherein it manufactures petroleum products. It is registered both under the U.P. Trade Tax Act (called the 'Act' for brevity) and under the Central Act. The assessing authority passed the assessment order for the year under consideration. The assessing authority has rejected the books of account and the enhanced turnover. The assessing authority has also added the amount of the excise duty paid by the purchaser outside the State of U.P. in the turnover.
(3.) Being aggrieved by the assessment order the applicant filed appeal before the Deputy Commissioner (Appeals), Trade Tax, Agra, which has been dismissed vide order dated 24.7.2002.;