Rajes Kumar, J. - (1.) Present revision under Section 11 of U.P. Trade Tax Act (herein a referred to as "Act") is directed against the order of Tribunal dated 23.02 to the assessment year, 1989-90 under the Central Sales Tax Act.
(2.) Following question has been raised in the present revision. "Whether on the facts and in the circumstances of the case learned two Member Bench of Tribunal are legally justified to hold: (i) Benefit of Form-C should he given to the dealer on the bush of counter-foil of Form-C though neither "original nor duplicate form 'C' was filed by the dealer."
(3.) Heard learned counsel for the parties,;