High Court of Judicature at Allahabad
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Sri Ram Deo Gupta v. Commissioner Sales Tax U.P. - SALES/TRADE TAX REVISION No. 1640 of 1993  RD-AH 467 (27 November 2003)
SALES TAX REVISION NO.1640 OF 1993
Sri Ram Deo Gupta ....Applicant
Commissioner Sales Tax U.P. ....Opp.Party
Hon'ble Rajes Kumar, J.
This revision is directed against the order of Tribunal dated 08.07.1993 relating to the assessment year 1985-86.
Applicant was engaged in the business of manufacture and sales of bricks. Only dispute raised in the revision is that benefit of closure of firing from 15.02.1986 to 15.03.1986 for 27 days had not been allowed. First appellate authority as well as Tribunal observed that applicant had not given any intimation about closure and in as much as position of firing shown in the survey report dated 08.02.1986 and 18.03.1986 shows that klin had operated for one round, which is not possible if the firing was closed during the period as claimed. Accordingly, claim of closure has been rejected.
Heard learned counsel for the parties.
I do not find any error in the order of Tribunal. Finding of Tribunal is finding of fact based on material on record. No question of law is involved in the present revision.
In the result, revision is accordingly dismissed.
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