High Court of Judicature at Allahabad
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Commissioner, Trade Tax U.P., Lucknow v. S/S E.M.R. Food Products, Gorakhpur - SALES/TRADE TAX REVISION No. 3249 of 2004  RD-AH 21176 (15 December 2006)
Hon'ble Rajes Kumar, J.
Heard learned Standing Counsel.
By the impugned order, Tribunal has confirmed the order of the first appellate authority and accepted the books of account after accepting the explanation of the dealer in respect of various objections raised by the assessing authority. Findings of both the authorities below are finding of fact. No question of law is involved in the present revision.
Revision fails and is, accordingly, dismissed.
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