High Court of Judicature at Allahabad
Case Law Search
Commissioner Trade Tax v. Shailendra Ent Udyog - SALES/TRADE TAX REVISION No. 1538 of 1992  RD-AH 339 (22 September 2003)
SALES TAX REVISION NO.1538 OF 1992
The Commissioner, Sales Tax, U.P., Lucknow. ....Applicant
S/S Shalendra Ent Udyog, Allahabad. ....Opp.Party
Hon'ble Rajes Kumar, J.
Present revision is directed against the order of Tribunal dated 25.07.1992 passed by Sales Tax Tribunal, Allahabad for the assessment year 1983-84.
Heard learned Standing Counsel.
The submission of learned Standing Counsel is that Tribunal has illegally accepted the books of account and disclosed turn over.
I have perused the order of Tribunal and the authorities below. Tribunal has considered all the objections, raised by the assessing authority and the appellate authority for rejection of books of account and, on the consideration of the explanation, filed by the dealer, accepted the explanation. Tribunal has accordingly, accepted the books of account and disclosed turn over. The findings of Tribunal are findings of fact based on appreciation of the material on record. No questions of law are involved in the present revision.
The revision is accordingly dismissed.
Double Click on any word for its dictionary meaning or to get reference material on it.