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COMMISSIONER,TRADE TAX,U.P.LUCKNOW versus E.HILL & COMPANAY

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 [2007] RD-AH 271 (5 January 2007)

 

This is an UNCERTIFIED copy for information/reference. For authentic copy please refer to certified copy only. In case of any mistake, please bring it to the notice of Joint Registrar(Copying).

HIGH COURT OF JUDICATURE OF ALLAHABAD

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.

Admit.

List for hearing after three weeks.

Dt.05.01.07

R./1000/00


Copyright

Reproduced in accordance with s52(q) of the Copyright Act 1957 (India) from judis.nic.in, indiacode.nic.in and other Indian High Court Websites

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