High Court of Judicature at Allahabad
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Commissioner,Trade Tax,U.P.Lucknow v. E.Hill & Companay - SALES/TRADE TAX REVISION No. 1000 of 2000  RD-AH 271 (5 January 2007)
Hon'ble Rajes Kumar, J.
Admittedly, dealer/opposite party (hereinafter referred to as "Dealer") had sold the imported licence to M/s Hardware Trading Corporation, Maharaja Tower, Nani, Daman, a party outside the State of U.P. Tribunal has deleted the tax on the ground that the delivery of such import licence was given to the purchaser at Damodar Patti, Mirzapur. Learned Standing Counsel submitted that for the aforesaid finding, there is no evidence on record. Learned counsel for the dealer submitted that the material may be available in the file relating to U.P. Trade Tax Act.
Learned Standing Counsel may produce the assessment record both under the U.P. Trade Tax Act as well as Central Sales Tax Act.
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