High Court of Judicature at Allahabad
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The Commissioner Trade Tax v. Abhinandan Kumar Jain - SALES/TRADE TAX REVISION No. 757 of 2000  RD-AH 20436 (1 December 2006)
Hon'ble Rajes Kumar, J.
Heard Learned Standing Counsel.
By the impugned order, Tribunal has deleted the tax on the cement and iron. Dealer/opposite party (hereinafter referred to as "Dealer") is a civil contractor and had executed a contract awarded by Executive Engineer, Irrigation Department, Lalitpur. The claim of the dealer was that in the execution of the contract, it had only used boulders and sand and cement and iron were provided by the department. Assessing authority had levied the tax on the estimated turn over of boulders and sand at Rs.1.50 lacs and also estimated the turn over of cement and iron. Tribunal has deleted the tax on the ground that there is no evidence that the contractor had used its own cement and iron. Cement and iron were provided by the department. Learned Standing Counsel is not able to show anything to the contrary. Finding of the Tribunal is finding of fact. No question of law is involved in the present revision.
In the result, revision fails and is accordingly, dismissed.
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