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THE COMMISSIONER TRADE TAX versus S/S TANYA AUTOMOBILES LTD.

High Court of Judicature at Allahabad

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The Commissioner Trade Tax v. S/S Tanya Automobiles Ltd. - SALES/TRADE TAX REVISION No. 233 of 2001 [2007] RD-AH 4736 (16 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

Dealer/opposite party (hereinafter referred to as "dealer") is carrying on the business of Maruti Car and its part. During the year under consideration, it had disclosed the sales of 253 vehicles for Rs. 5,16,67,512/-. However, from the seized register, it was found that actually 269 vehicles were sold during the year under consideration and, accordingly, the assessing authority assessed the value of the 269 vehicles at Rs. 5,65,00,000/-. First appellate authority enhanced the value of 269 vehicles to Rs. 6,25,00,000/-. Tribunal by the impugned order held that the first appellate authority has not given any basis for estimating the value at Rs.6,25,00,000/-. The estimate of the value of 269 vehicles at Rs. 5,65,00,000/- by the assessing authority has been upheld.

Heard learned Standing Counsel.

No error has been pointed out in the order of the Tribunal. Question involved is basically a question of fact. No question of law is involved in the present revision.

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

Dated.16.03.2007.

VS.233/01


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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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