High Court of Judicature at Allahabad
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The Commissioner Trade Tax v. S/S Trishul Trading Company - SALES/TRADE TAX REVISION No. 1554 of 2004  RD-AH 6381 (22 March 2006)
Hon'ble Rajes Kumar, J.
By the impugned order, Tribunal has confirmed the order of the first appellate authority, who has accepted the claim of the dealer/opposite party relating to the return of the goods to M/s Nirma Private Limited, Ahmedabad on the basis of the certificate issued by M/s Nirma Private Limited, Ahmedabad. Finding of both the appellate authorities are finding of fact, which is based on the material on record. No question of law is involved. Revision fails and is accordingly, dismissed.
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