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The Commissioner, Trade Tax, U.P. Lucknow v. S/S. R.K. Supliers Hauj Bhadesra, Sambhal - SALES/TRADE TAX REVISION No. 1367 of 2000  RD-AH 2311 (12 February 2007)
Hon'ble Rajes Kumar, J
Heard learned Standing Counsel.
By the impugned order, Tribunal has accepted the claim of the dealer that the purchases were made for and on behalf of Ex-U.P. Principal. Tribunal has accepted that the dealer had made purchases in pursuance of the agreement and thereafter dispatched the goods outside the State of U.P. at the destination of the Ex-U.P. Principal. The said purchases have been accordingly held as inter-State purchases in view of the decision of the Apex Court in the case of Commissioner of Sales Tax Versus M/S Bakhtawar Lal Kailash Chand Arhti, reported in 1992 UPTC page 971. Finding of the Tribunal is finding of fact. No question of law is involved in the present revisions.
In the result, revision nos. 1367, 1368, 1370 and 1372 of 2000 fail and are, accordingly, dismissed.
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