High Court of Judicature at Allahabad
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The Commissioner, Trade Tax, U.P. Lucknow v. S/S Mahesh Chand Shyam Kishore, Firozabad - SALES/TRADE TAX REVISION No. 531 of 2001  RD-AH 5053 (21 March 2007)
Hon'ble Rajes Kumar, J.
Heard Learned Standing Counsel.
Dealer/opposite party (hereinafter referred to as "Dealer") was involved in the manufacturing of dal and was also carrying on the business of food grains, dalhan, cattle feed, oil seed etc. Books of account has been mainly rejected on the ground that the dealer had not maintained the manufacturing account as provided under section 12 (2) of U.P. Trade Tax Act (hereinafter referred to as "Act"). Tribunal has accepted the books of account and held that the dealer has kept stock register of dalhar, process register of dalhan and stock register of dal and maintained the manufacturing account in accordance with the Rules made by RFC department have been complied the requirement. I do not see any reason to interfere with the order of the Tribunal. Revision fails and is accordingly, dismissed.
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