Rajes Kumar, J. - (1.) Present revision under Section 11 of the U.P. Trade Tax Act (hereinafter referred to as the "Act") is directed against the order of the Tribunal dated 5th May, 2005 relating to the assessment year, 1996-97.
(2.) The applicant was carrying on the business of Kerosene oil, Engine oil, Greece. Mobil oil etc. The applicant has maintained books of account in the regular course of business and disclosed turnover at Rs. 95,91, 954/- and has not admitted the liability on any of the turnover. Assessing authority rejected the books of account and estimated the taxable turnover at Rs. 30 lacs and imposed tax at Rs. 3 lac. First appeal filed by the applicant was rejected. Applicant filed second appeal before the Tribunal, which has been allowed by the impugned order. Tribunal has remanded back the matter to the assessing authority to pass assessment order afresh.
(3.) Heard learned Counsel for the parties.;