High Court of Judicature at Allahabad
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The Commissioner, Trade Tax, U.P. Lucknow v. S/S Ma Fertilizer Industries Tilmapur, Sarnath, Varanasi - SALES/TRADE TAX REVISION No. 526 of 2001  RD-AH 5052 (21 March 2007)
Hon'ble Rajes Kumar, J.
Heard Learned Standing Counsel.
By the impugned order Tribunal has allowed the appeal of the dealer/opposite party (hereinafter referred to as "Dealer") and directed the assessing authority to grant registration. Tribunal has considered the various objections taken by the assessing authority and the explanation of the dealer in respect thereof. Tribunal was of the view that the dealer is entitled for the registration. Finding of the Tribunal is finding of fact. No question of law is involved in the present revision. Revision fails and is accordingly, dismissed.
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