M.C.Agarwal, J. - (1.) By this revision petition under Section 11 of the U.P. Trade Tax Act the dealer revisionist challenges an order dated March 15, 1996, passed by the Trade Tax Tribunal, Ghaziabad, whereby it partly allowed the dealer's appeal and confirming orders of the authorities below on certain points remitted the matter to the assessing officer for decision on certain other points.
(2.) I have heard Sri Bharat Ji Agarwal, Advocate assisted by Sri Rakesh Kumar Agarwal, learned counsel for the revisionist and Sri C.S. Singh, learned Standing Counsel for the Commissioner, respondent.
(3.) The first point relates to a turnover of Rs. 7,07,740 which according to the dealer was transfer of stock to its Delhi branch while the authorities below have treated the same to be inter-State sales made to M/s. Inalsa Pvt. Limited of Delhi.;