High Court of Judicature at Allahabad
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The Commisioner Trade Tax U.P. Lucknow v. S/S Shakti Trading Company,Lal Diggi - SALES/TRADE TAX REVISION No. 605 of 2000  RD-AH 20870 (11 December 2006)
Hon'ble Rajes Kumar, J.
In the present revision, dispute relates to the transaction related to the purchases made for and on behalf of Ex- U. P. Principal. The Assessing Authority accepted the claim and levied the tax under the U. P. Trade Tax Act treating the dealer as the first purchaser and also under the Central Sales Tax Act treating the dispatches of goods as inter-State sales. Appeals filed by the dealer were rejected by the Assistant Commissioner (Judl.), Trade Tax. It appears that two appeals were filed before the Tribunal under the Central Sales Tax Act. The Tribunal has deleted the tax on the ground that in the appeal under the U. P. Trade Tax Act, claim of applicant relating to the purchases made for and on behalf of Ex- U. P. Principal had been accepted. Copy rof the order of the Tribunal has not been filed.
Learned Standing Counsel prays for and is granted three weeks time to file copy of the Tribunal order and also inform the Court whether against the said order, any revision has been filed.
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