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Commissioner Trade Tax v. Yogesh Courier Service - SALES/TRADE TAX REVISION No. 1343 of 2004 [2006] RD-AH 5707 (9 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).


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 the Tribunal dated 14.01.2004 for the assessment year 2000-2001 under the U. P. Trade Tax Act.

Opposite Party was engaged in a Courier service and was transporting parcels of various parties from one place to another place.  On the notice being issued by the Assessing Authority, opposite party appeared and produced the books of account and delivery-sheets, by which, the goods were delivered by it's delivery persons to various parties.  The Assessing Authority asked the name and addresses of the persons to whom, delivery of the goods were given alongwith the details of the goods which could not be provided, therefore, it has been inferred that the opp. Party had sold the goods and the opp. party was involved in carrying on the business of buying and selling and accordingly turnover was estimated.  First appeal filed by the opposite party was rejected.  The Tribunal held that the opposite party was involved in a Courier service, in which, transported the goods of other parties and delivered the same.  The Tribunal held that a memorandum had been furnished by the opposite party, in which, name and addresses of the persons who received the goods and delivery running sheets was furnished, in which, persons who have received the goods, have put their signatures.  The Tribunal on the facts and circumstances of the case, held that the dealer was not involved in the business of buying and selling of the goods and the revenue had failed to prove that the opposite party was involved in the business of buying and selling.  Finding of the Tribunal is the finding of fact.  No question of law is involved in the present revision.

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




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