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

High Court of Judicature at Allahabad

Indian Supreme Court Cases / Judgements / Legislation

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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)

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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.

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