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COMMISSIONER TRADE TAX versus UNITED RICE MILLS

High Court of Judicature at Allahabad

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Commissioner Trade Tax v. United Rice Mills - SALES/TRADE TAX REVISION No. 1285 of 2004 [2006] RD-AH 5380 (7 March 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.

By the impugned order, Tribunal has accepted the disclosed turn under the Central Sales Act. Assessing authority had rejected the books of account and disclosed turn over on the ground that the books of account under U.P. Trade Tax Act has been rejected without pointing out any suppression relating to the inter-State sales. Tribunal accepted the disclosed turn over. Finding of the Tribunal is finding of fact. No question of law is involved. Revision fails and is accordingly, dismissed.

Dt.07.03.06

R./1285/04


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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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