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The Commissioner, Trade Tax U.P. Lko. v. S/S Vikas Trading Co. - SALES/TRADE TAX REVISION No. 1256 of 1999 [2006] RD-AH 3288 (13 February 2006)


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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 07.07.1999 relating to the assessment year 1997-98 under the Central Sales Tax Act.

Dealer/Opposite Party (hereinafter referred to as "the dealer") claimed to have made purchases for and on behalf of Ex- U. P. Principal and dispatched the same to the Ex- U. P. Principal.  Claim of purchases were rejected by the Assessing Authority.  Dealer filed First Appeal before the Dy. Commissioner (Appeals), which was remanded back to the Assessing Officer for further enquiry.  Dealer filed appeal before the Tribunal.  Tribunal by the impugned order, allowed the appeal and accepted the claim of the dealer.  Tribunal held that the dealer had maintained the order register, in which, orders of Ex- U. P. Principal were recorded and on the basis of orders, purchases were made and the same were dispatched outside the State of U. P. at the destination of Ex-U. P. Principal.  On the basis of the said material, it has been held that the purchases were made in the course of interstate sales and not liable to tax.  Tribunal further found that the penalty levied under Section 13-A (4) had been deleted and the Assessing Authority had not able to dispute the genuineness of the purchases and the dispatch of the goods.

Heard learned Counsel for the parties.

Finding of Tribunal is the finding of fact.  Learned Standing Counsel is not able to assail findings recorded by the Tribunal and is not able to show any error in the order of the Tribunal.  No question of law is involved in the present revision.

In the result, revision fails, and is, accordingly, dismissed.




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