THE COMMISSIONER TRADE TAX versus KHANDELWAL TRADING CO.

High Court of Judicature at Allahabad

Indian Supreme Court Cases / Judgements / Legislation

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The Commissioner Trade Tax v. Khandelwal Trading Co. - SALES/TRADE TAX REVISION DEFECTIVE No. 29 of 2000 [2007] RD-AH 1441 (25 January 2007)

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HIGH COURT OF JUDICATURE OF ALLAHABAD

Hon'ble Rajes Kumar, J.

Heard learned Standing Counsel.

By the impugned order, the Tribunal has decided four appeals relating to the assessment years 1992-93 and 1994-95 both under the U. P. Trade Tax Act as well as under the Central Sales Tax Act.

The present revision relates to the assessment year 1993-94 under the U. P. Trade Tax Act.  The revision nos. 127 of 2000, 147 of 2000 and 154 of 2000 arising from the same order of the Tribunal have already been dismissed by this Court.  In the circumstances, present revision has no merit and is liable to be dismissed.

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

Dt:25.01.2007.

MZ/(29)/2000.

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