YASHWANT VARMA,J. - (1.) Heard learned counsel for the revisionist and the learned standing counsel.
(2.) The sole issue which arises for consideration is whether the assessee was entitled to invoke the provisions of Section 12-B of the U.P. Trade Tax Act 1948 and consequently seek acceptance of certain Forms-C in respect of inter-State transactions undertaken during the assessment in question.
(3.) It is not disputed that the order of assessment came to be made on 26 February 1997 and at that stage Forms-C, which were sought to be relied upon, were not presented. Before the first appellate authority, however, the assessee sought to place on the record and introduce in evidence Forms-C, which according to it were not available till the order of assessment had come to be made.;