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THE COMMISSIONER TRADE TAX versus S/S INDO PAINTS AND CHEMICALS

High Court of Judicature at Allahabad

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The Commissioner Trade Tax v. S/S Indo Paints And Chemicals - SALES/TRADE TAX REVISION No. 230 of 2001 [2007] RD-AH 3638 (1 March 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.

Heard learned Standing Counsel.

The Tribunal has recorded the categorical finding that the goods were found entered in the books of account.   At the time of checking, the goods were found accompanied by the Challans.  The goods were seized on the ground that in the Challans, serial numbers were not mentioned.  No case has been made out that the goods were not found entered in the books of account.  Finding of the Tribunal is the finding of fact.  No question of law is involved in the present revision.

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

Dt:01.03.2007.

MZ/230/01.


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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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