High Court of Judicature at Allahabad
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Commissioner Trade Tax v. M/S Dressing Shoes Jeewani Mandi - SALES/TRADE TAX REVISION No. 1513 of 2004  RD-AH 6006 (20 March 2006)
Hon'ble Rajes Kumar, J.
By the impugned order, Tribunal has up held the order of the First Appellate Authority.
Both the Appellate Authorities have accepted the explanation of the dealer that the business prior to 01.4.1998 had not been carried on. In support of his contention that the business was not carried on prior to 01.4.1998, rent receipt of the premises was filed. The Tribunal on the basis of material on record, accepted the explanation of the dealer. Finding of the Tribunal is the finding of fact based on material on record. No question of law are involved in the present revisions.
In the result, revision nos.1513 and 1514 of 2004 are fail, and are, accordingly dismissed.
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