High Court of Judicature at Allahabad
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The Commissioner, Trade Tax, U.P., Lucknow v. S/S Avon Ice Cream, Gorakhpur - SALES/TRADE TAX REVISION No. 882 of 2001  RD-AH 10092 (24 May 2007)
Hon'ble Vikram Nath, J.
Heard learned counsel for the parties.
The dispute relates to the assessment years 1997-98 and 1998-99 based on the survey reports. The Assessing Officer held that the turnover of the dealer fell within the taxable limit and therefore, accordingly taxed. The appeal filed by the dealer was partly allowed. The Tribunal, on appeal filed by the dealer, held that the surveys made on 4.5.1999 and 6.5.1999 were outside the period of the relevant years and therefore, cannot form basis for assessment of the taxable turnover of the dealer for the relevant years. It is true that the relevant years were 1997-98 and 1998-99 which period started from 1.4.1997 and extended up to 31.3.1999 whereas the survey had made on 4th May, 1999 and 6th May, 1999. The Tribunal further held that apart from survey there was no other material to hold the turnover of the dealer within the taxable limit and therefore accepted the version of the dealer that he was not within the taxable limit. It accordingly exempted the dealer from any tax liability. I do not find any infirmity in the order of the Tribunal as it is based upon consideration of the material on record and reasoning giving by the Tribunal is also sound.
Revision lacks merit and it is, accordingly, dismissed.
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