Over 2 lakh Indian cases. Search powered by Google!

Case Details

COMMISSIONER, TRADE TAX, UP LKO. versus S/S ESLATACO STEEL PRODUCTS PVT. LTD.

High Court of Judicature at Allahabad

Case Law Search

Indian Supreme Court Cases / Judgements / Legislation

Judgement


Commissioner, Trade Tax, Up Lko. v. S/S Eslataco Steel Products Pvt. Ltd. - SALES/TRADE TAX REVISION No. 782 of 2000 [2006] RD-AH 20745 (8 December 2006)

 

This is an UNCERTIFIED copy for information/reference. For authentic copy please refer to certified copy only. In case of any mistake, please bring it to the notice of Joint Registrar(Copying).

HIGH COURT OF JUDICATURE OF ALLAHABAD

Hon'ble Rajes Kumar, J

Heard learned Standing Counsel.

By the impugned order, Tribunal has deleted the tax on the goods supplied from outside the State of U.P. on the ground that there was direct sale from outside the State of U.P. by the dealer to M/S Tata Chemicals Ltd., Babarala, Badaun. It has been observed by the Tribunal that the goods have been directly dispatched to M/S Tata Chemicals Ltd.,Babarala, Badaun and the delivery of the goods was also taken by M/S Tata Chemicals Ltd.,Babarala, Badaun. Thus, the State of U.P. has no jurisdiction to levy the tax. 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.

Revision fails and is, accordingly, dismissed.

Dated.08.12.2006.

VS.782/00.


Copyright

Reproduced in accordance with s52(q) of the Copyright Act 1957 (India) from judis.nic.in, indiacode.nic.in and other Indian High Court Websites

Advertisement

dwi Attorney | dui attorney | dwi | dui | austin attorney | san diego attorney | houston attorney | california attorney | washington attorney | minnesota attorney | dallas attorney | alaska attorney | los angeles attorney | dwi | dui | colorado attorney | new york attorney | new jersey attorney | san francisco attorney | seattle attorney | florida attorney | attorney | london lawyer | lawyer michigan | law firm |

Tip:
Double Click on any word for its dictionary meaning or to get reference material on it.