M.C.Agarwal, J. - (1.) By this revision petition under Section 11 of the U.P. Trade Tax Act, 1948 the Commissioner of Trade Tax challenges an order dated November 15, 1994, passed by the Trade Tax Tribunal, Moradabad, in Second Appeal No. 815 of 1991 for the assessment year 1979-80 under the Central Sales Tax Act, 1956.
(2.) I have heard Sri U.K. Pandey, learned counsel for the Commissioner, and Sri R.K. Agarwal, learned counsel for the respondent.
(3.) The following question of law is stated to arise from the Tribunal's order : "Whether on the facts and in the circumstances of the case, is the learned Tribunal legally justified to order the refund of Rs. 44,683 which is the Central sales tax charged by the assessee from the customers, and further to hold that the liability to pay interest, on tax levied on Central sales tax made to Canteen Stores Department will occur only from date March 25, 1983? (sic)";