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M/S R.P.BRICK FIELD versus THE COMMISSIONER OF SALES TAX

High Court of Judicature at Allahabad

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M/S R.P.Brick Field v. The Commissioner of Sales Tax - SALES/TRADE TAX REVISION No. 940 of 1992 [2003] RD-AH 359 (29 September 2003)

 

This is an UNCERTIFIED copy for information/reference. For authentic copy please refer to certified copy only. In case of any mistake, please bring it to the notice of Joint Registrar(Copying).

HIGH COURT OF JUDICATURE OF ALLAHABAD

COURT NO.55

SALES TAX REVISION NO.940 OF 1992

M/S R.P.Brick Field ....Applicant

Versus

The Commissioner of Sales Tax ....Opp.Party

AND

SALES TAX REVISION NO.941 OF 1992

M/S R.P.Brick Field ....Applicant

Versus

The Commissioner of Sales Tax ....Opp.Party

Hon'ble Rajes Kumar, J.

These are two revisions against the order of Tribunal dated 03.04.1992 relating to assessment years 1983-84 and 84-85.

Heard Sri R.R.Agrawal, learned counsel for the applicant and learned Standing Counsel.

The applicant was carrying on the business of manufacture and sales of bricks. The only contention raised in the revisions is that Tribunal has arbitrarily fixed the average selling rate at Rs.310/- per thousand bricks in the assessment year 1983-84 and at Rs.325/- per thousand bricks in the assessment year 1984-85. The submission is that in the case of Sushil Brick Field, Tribunal has estimated the average selling rate ar Rs.300/- per thousand bricks for the assessment year 1984-85 and in the case of Sardari Lal Wadhwa, Tribunal has fixed the average selling rate at Rs.240/ per thousand bricks in the assessment year 1983-84 and at Rs.280/- per thousand bricks in the assessment year 1984-85 and therefore, the estimate of selling rate for the years under consideration are arbitrary and excessive.  

I have perused the order Tribunal. In the case of applicant itself at the time of survey dated 09.08.1984 some loose parchas were found and according to such looks parchas, applicant was found selling bricks @ Rs.340/- per thousand bricks after giving the benefit of freight etc. and  selling rate at Rs.310/- per thousand bricks in the assessment year 1983-84 and Rs.320/- per thousand bricks in the assessment year 1984-85 can not be said to be arbitrary. Estimate of the average selling rate in the case of other kilns is not relevant in view of the specific material relating to the selling rate found in the case of applicant itself.

Both the revisions lacks merit and are accordingly dismissed.

Dt.29.09.2003

R./


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Reproduced in accordance with s52(q) of the Copyright Act 1957 (India) from judis.nic.in, indiacode.nic.in and other Indian High Court Websites

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