PRAKASH KRISHNA, J. - The present revision has been filed against the order dated March 31, 2000 passed by the Trade Tax Tribunal in second appeal No. 44 of 2000 relevant to the assessment year 1996-97 in connection with the proceedings under section 21 of the U.P. Trade Tax Act, 1948 whereby and whereunder it has set aside the order of remand passed by the first appellate authority.

The facts are not much in dispute. The present case arises out of the reassessment proceedings initiated under section 21 of the U.P. Trade Tax Act, 1948 relevant to the assessment year 1996-97 (Central). The dealer carries on the business of manufacturing and sale of solvent thinner and pesticides, etc. After completing the regular assessment proceedings, the Department received information with regard to the certain transaction entered into by the dealer with M/s. Sadashiv Enterprises Raiganj, West Bengal for a sum of Rs. 2,96,000. The information was that the dealer has realised Central sales tax at the rate of four per cent on such transaction. Since the said transaction was not disclosed in the assessment proceedings, the proceedings under section 21 of the Act was initiated and ultimatel