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THE SALES TAX COMMISIONER, U.P. versus YARN TRADERS

High Court of Judicature at Allahabad

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The Sales Tax Commisioner, U.P. v. Yarn Traders - SALES/TRADE TAX REVISION No. 146 of 1993 [2003] RD-AH 407 (28 October 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.146 OF 1993

The Commissioner, Sales Tax, U.P. ....Applicant

Versus

S/S Yarn Traders, Kanpur. ....Opp.Party

Hon'ble Rajes Kumar, J.

This revision is directed against the order of Tribunal dated 13.10.1992 relating to the assessment year 1981-82.

The dealer/opp. party was carrying on the business of cotton yarn, staple yarn, synthetic yarn and sewing thread etc. and had disclosed the taxable turn over at Rs.1,54,32,868.28p. Assessing authority had rejected the books of account and estimated the taxable turn over at Rs.1,70,08,000/-. First appeal, filed by the dealer was rejected. Dealer filed the second appeal before the Tribunal, which was allowed and the books of account and disclosed turn over was accepted. Against the order of Tribunal, present revision has been filed.

Heard learned Standing Counsel and Sri Rakesh Kumar, learned counsel for the opposite party and perused the order of Tribunal.

Tribunal has considered all the three reasons given by the assessing authority and the first appellate authority for the rejection of books and after considering the explanation of the dealer, accepted the books of account. The finding of the Tribunal is finding of fact, based on appreciation of evidence on record. No question of law is involved in the present revision.

In the result, revision lacks merit and is accordingly dismissed.

Dt.28.10.2003

R./


Copyright

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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