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  RD-AH 5380 (7 March 2006)
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.
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