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The Commisioner Trade Tax U.P. Lucknow v. S/S Shakti Trading Company,Lal Diggi - SALES/TRADE TAX REVISION No. 605 of 2000 [2007] RD-AH 4596 (15 March 2007)


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Court no. 22

Trade Tax Revision no.  605 of  2000.

Commissioner of  Trade Tax, U. P. Lucknow. ... Revisionist. Vs

S/S Shakti Trading Comp., Gorakhpur. ... 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 the Tribunal dated 19.01.2000 relating to the assessment year 1991-92 under the Central Sales Tax.

At the instance of the Revenue, the following questions have been raised:-

"Whether on the facts and in the circumstances of the case, the Trade Tax Tribunal was legally justified to accept the dealer's contention, thereby remanded the case for fresh assessment, inspite of incriminatory adverse materials were found on the scrutiny of the relevant taxation record against the opposite party ?"

Heard learned Standing Counsel.

The question  raised in the present revision is misconceived.

The brief facts of the case are that the Dealer/Opposite Party (hereinafter referred to as the "Dealer")   claimed to have made purchases of Food-grains at Rs.14,67,100/- for and on behalf of Ex- U. P. Principal.  The Assessing Authority rejected the claim of the dealer and levied the tax on the purchases and also treated the dispatches of the goods outside the State of U. P. in the course of inter-State sales and levied the tax under the Central Sales Tax Act.  Being aggrieved by the order of the Assessing Authority, the dealer filed two appeals before the Assistant Commissioner (Judl.), Trade Tax.  Both the appeals filed by the dealer were rejected.  Being aggrieved by the order of the Assistant Commissioner (Judl.), Trade Tax, dealer filed two Second Appeals before the Tribunal.  The Second Appeal no. 584 of 1999 under the U. P. Trade Tax Act came up for consideration before the Tribunal.  The Tribunal by the impugned order dated 22.9.1999, allowed the appeal.  The Tribunal has accepted the claim of the dealer that the purchases were made for and on behalf of Ex- U. P. Principal and such purchases were not liable to tax being the purchases made in the course of inter-State purchases.  Copy of the order of the Tribunal in Appeal no. 584 of 1995 has been filed alongwith the Supplementary affidavit.  Learned Standing Counsel submitted that the Assessing Authority has informed that no revision has been filed against the said order in this Court and the said order of the Tribunal has become final.  The Tribunal by the impugned order, allowed the appeal under the Central Sales Tax Act deleting the tax on the transfer of the goods to the destination of Ex- U. P. Principal on the ground that the claim of inter-State purchases has been accepted by the Tribunal.  In this view of the matter, I do not find any error in the order of the Tribunal, inasmuch as, the question raised is wholly misconceived.

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




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