High Court of Judicature at Allahabad
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The Commissioner Trade Tax,U.P.Lucknow v. Rajesh Traders, Galla Vyapari, Orai - SALES/TRADE TAX REVISION No. 1206 of 2000  RD-AH 1309 (22 January 2007)
Hon'ble Rajes Kumar, J
Heard learned Standing Counsel.
By the impugned order, Tribunal has accepted the claim of exemption against Form 3-C (5) issued by M/S Ma Kali Bhandar, Orai. Assessing authority has rejected the claim against said Form 3-C (5) on the ground that the Commissioner of Trade Tax, U.P. Lucknow vide circular No.1837 dated 23rd January, 1992 has cancelled the said Form 3-C (5). Tribunal held that the transaction relates to the year, 1991 and when the Form was received, it was a genuine form issued by the department, therefore, exemption cannot be denied. It is settled principle of law that unless the Form is found to be forged and obtained as a result of collusion, the claim of exemption cannot be denied to the dealer who receives the Form. Finding of the Tribunal is finding of fact and no interference is called for.
In the result, revision fails and is, accordingly, dismissed.
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