High Court of Judicature at Allahabad
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The Commissioner, Trade Tax, U.P. Lucknow v. S/S Sangal Papers Ltd. Apsara Building Meerut - SALES/TRADE TAX REVISION No. 505 of 2001  RD-AH 4814 (19 March 2007)
TRADE TAX REVISION NO.505 OF 2001
The Commissioner, Trade Tax, U.P., Lucknow. ....Applicant
S/S Sangam Papers Limited, Meerut. .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 Tribunal dated 12.12.2000 relating to the assessment year 1992-93 under Central Sales Tax Act.
Two disputes have been raised in the present revision; one relating to the rejection of books of account and another relating to the acceptance of the claim of stock transfer for Rs.6 lacs to M/s Balaji Traders, Calcutta.
Heard Learned Standing Counsel.
So far as first question is concerned, Tribunal accepted the explanation of the dealer/opposite party (hereinafter referred to as "Dealer") in respect of the various objections raised by the assessing authority. Finding of the Tribunal is finding of fact.
So far as second question is concerned, it appears that the assessing authority rejected the stock transfer for Rs.6 lacs to M/s Balaji Traders, Calcutta and claimed that M/s Balaji Trader, Calcutta wrote a letter dated 30.07.1992 in which it was stated that after consigning the goods for sale, goods send for sale is not of the good quality and they are facing difficulty in sale of the goods and in pursuance thereof Accountant made the claim note on 09.11.1992 for Rs.2,920/- but the same has been disallowed by the director of the Company. On this basis assessing authority was of the view that the preparation of the claim note for giving certain allowance shows that there was a sale between the dealer and M/s Balaji Traders, Calcutta. Tribunal held that the movement of the goods were not in pursuance of any prior contract of sale. Letter dated 30.07.1992 written by M/s Balaji Traders, Calcutta itself suggest that the goods had been despatched for sale on consignment basis. Claim note prepared by the account has not been accepted by the Director. Therefore, no adverse inference can be drawn. Finding of the Tribunal is finding of fact, which can not be said to be perverse.
In the result, revision fails and is accordingly, dismissed.
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