High Court of Judicature at Allahabad
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The Commissioner, Trade Tax U.P. Lko. v. S/S Om Gramodhyog Sewar Samiti - SALES/TRADE TAX REVISION No. 1252 of 1999  RD-AH 3287 (13 February 2006)
Hon'ble Rajes Kumar, J.
Present revision under Section 11 of U. P. Trade Tax Act (hereinafter referred to as ''the Act') is directed against the order of Tribunal dated 30.07.1999 relating to the assessment year 1996-97 under the U. P. Trade Tax Act.
Dealer/Opposite Party (hereinafter referred to as "the dealer") had a Unit registered with the Khadi Gramodhyog, Kanpur and Agra and involved in the business of manufacture and sale of Soap and Candle. The manufacturing of Candle was started with effect from 5.11.1996, for which, information was given. The manufacturing of Soap had been accepted by the Assessing Authority, but manufacturing of Candle had not been accepted by the Assessing Authority on the ground that at the time of survey dated 19.2.1997, stock of Candle and its raw-material was not found. Tribunal accepted the claim of the dealer on the basis of affidavit and servey made by the Khadi Gramodhyog Deparatment, in which, manufacturing of Candle was found. Finding of the Tribunal is the finding of fact, which does not require any interference.
In the result, revision fails and is accordingly, dismissed.
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