M/S VIKAS COAL TRADERS versus THE COMMISSIONER TRADE TAX U.P.

High Court of Judicature at Allahabad

Indian Supreme Court Cases / Judgements / Legislation

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M/S Vikas Coal Traders v. The Commissioner Trade Tax U.P. - SALES/TRADE TAX REVISION No. 1038 of 2000 [2007] RD-AH 569 (10 January 2007)

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HIGH COURT OF JUDICATURE OF ALLAHABAD

COURT NO.22

TRADE TAX REVISION NO.1038 OF 2000

M/s Vikas Coal Traders, Varanasi.       ....Applicant

Versus

The Commissioner, Trade Tax, U.P., Lucknow.   .Opp.party

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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 05.08.2000 relating to the assessment year 1990-91.

Applicant is engaged in the business of purchase and sale of coal. Best judgment assessment is not in dispute. The only dispute relates to the rate of coal. Tribunal has estimated the selling rate at Rs.1200/- per MT on the ground that in the case of Arvind Coal Company, Rs.1008/- has been estimated for the assessment year 1989-90 and in the case of Anand Coal Agency for the assessment year 1990-91. Applicant had disclosed the selling rate at Rs.1,000/- per MT but what has been applied in the case of Anand Coal Agency had not been mentioned.

Heard learned counsel for the parties.

Learned counsel for the applicant is not able to show any error in  the order of Tribunal whether for the assessment year 1990-91 any lesser selling rate has been adopted. In the circumstances, no interference is called for.

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

Dt.10.01.2007

R./

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