High Court of Judicature at Allahabad
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The Commissioner Trade Tax U.P. v. M/S Ratan Traders - SALES/TRADE TAX REVISION No. 3175 of 2004  RD-AH 20271 (29 November 2006)
Hon'ble Rajes Kumar, J.
By the impugned order, the Tribunal has held that the dealer had sold Hessian bags which is liable to tax under the entry "Jute & Hemp goods" @ 6%. The Assessing Authority levied the tax @ 8.8% on the turnover of Polythene bags/Hessian bags. In the assessment order, there is nothing to show that the dealer had admitted the sale of Polythene bags and there is any material in this regard. Learned Standing Counsel is also not able to show any material about the sale of Polythene bags. Finding of the Tribunal is the finding of fact, which does not require any interference.
In the result, revision fails and is, accordingly, dismissed.
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