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THE COMMISSIONER TRADE TAX versus BANSAL TRADING COMPANY

High Court of Judicature at Allahabad

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The Commissioner Trade Tax v. Bansal Trading Company - SALES/TRADE TAX REVISION No. 925 of 1999 [2006] RD-AH 498 (6 January 2006)

 

This is an UNCERTIFIED copy for information/reference. For authentic copy please refer to certified copy only. In case of any mistake, please bring it to the notice of Joint Registrar(Copying).

HIGH COURT OF JUDICATURE OF ALLAHABAD

Hon'ble Rajes Kumar J.

Present revision under Section 11 of U. P. Trade Tax Act (hereinafter referred to as ''Act') is directed against the order of Tribunal dated 11.06.1999 relating to assessment year 1988-89, by which, the Tribunal has rejected the appeal of the Commissioner of Trade and affirmed the order of First Appellate Authority.

During the year under consideration, Opp.Party/Dealer claimed to have made purchases for and on behalf of Ex-U. P. Principal for Rs.5,91,186.90.  Exemption on such purchases was claimed on the ground that it was the purchases on behalf of Ex-U. P. Principal in the course of interstate.  It was claimed that on the basis of orders given by the Ex- U. P. Principal, goods were purchased and thereafter, immediately they were despatched outside the State of U. P. at the destination of Ex-U. P. Principal.  Assessing Authority had not accepted the claim of dealer.  Claim of dealer has been accepted by the First Appellate Authority, which has been confirmed by the Tribunal.  Tribunal held that the goods were purchased on the basis of orders given by the Ex- U. P. Principal and books of account and necessary entries were made in the account of Ex- U. P. Principal, thereafter, goods were despatched at the destination of Ex- U.P. Principal.  Tribunal has examined the orders of Ex- U. P. Principal, the despatches made by the dealer to Ex- U. P. Principal and has held that the purchases were made in the course of interstate.

Heard learned Standing Counsel

I do not find any error in the order of Tribunal.  Finding of Tribunal is the finding of fact based on material on record.  The issue involved in the present revision is fully covered by the decision of Apex Court in the case of C.S.T Vs. M/S Bakhtawar Lal Kailash Chandra reported in 1992 UPTC  page 971.

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

Dt:06.01.2006.

MZ/925/99.


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Reproduced in accordance with s52(q) of the Copyright Act 1957 (India) from judis.nic.in, indiacode.nic.in and other Indian High Court Websites

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