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THE COMMISSIONER, TRADE TAX, U.P. LUCKNOW versus S/S JAWAHAR METAL INDUSTRIES, PVT. LTD.

High Court of Judicature at Allahabad

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The Commissioner, Trade Tax, U.P. Lucknow v. S/S Jawahar Metal Industries, Pvt. Ltd. - SALES/TRADE TAX REVISION No. 1027 of 1997 [2006] RD-AH 2056 (25 January 2006)

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HIGH COURT OF JUDICATURE OF ALLAHABAD

Hon'ble Rajes Kumar, J.

Present revision under Section 11 of U. P. Trade Tax Act (hereinafter referred to as ''Act') is directed against the order of Tribunal dated 16.05.1997 relating to assessment year 1987-88 under the Central Sales Tax Act, by which, the Tribunal has accepted the claim of the dealer of stock transfer.

Heard learned Counsel for the parties.

Tribunal held that in respect of stock transfer, the dealer had submitted Form-F and there was no material on record to show that the goods had moved in pursuance of any prior contract of sale. Learned Standing Counsel is not able to show any material that the goods had moved in pursuance of any prior contract of sale. Finding of Tribunal is the finding of fact, which does not require any interference.

In the result, revision fails, and is, accordingly, dismissed.

Dt:25.01.2006.

MZ/1027/97.

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