High Court of Judicature at Allahabad
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The Commissioner Trade Taxx, U.P. v. Prakassh Construction, Budaun - SALES/TRADE TAX REVISION No. 1031 of 1999  RD-AH 160 (3 January 2007)
TRADE TAX REVISION NO.1031 OF 1999
The Commissioner, Trade Tax, U.P., Lucknow. ....Applicant
S/S Prakash Construction, Babarwala, Budaun. .Opp.party
Hon'ble Rajes Kumar, J.
Present revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 03.08.1999 relating to the assessment year 1994-95.
At the instance of the revenue following questions have been raised:
"a) Whether Trade Tax Tribunal was legally justified to exempt the purchases of stone chips holding it as purchases from registered dealer despite the dealer had purchased the stone chips from the transporter which are not registered dealer under Trade Tax Act ?"
b) Whether Trade Tax Tribunal has properly utilized the material available on record ?"
Perusal of the order of the first appellate authority reveals that the tax on the purchases of stone chips for Rs.13,45,311.50p. has been deleted on the ground that they were purchased from M/s Pal Stone Crusher Pvt. Limited and M/s Hindustan Stone Company, both registered dealers under U.P. Trade Tax Act. Order of the Tribunal shows that no dispute in this regard has been raised by the revenue before the Tribunal and this aspect of the matter has not been dealt with by the Tribunal. Thus, issue raised in the present revision with regard to the taxability of the purchase of stone chips for Rs.13,45,311.50p. does not arise from the order of the Tribunal.
In the result, revision fails and is accordingly, dismissed.
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