High Court of Judicature at Allahabad
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The Commissioner, Trade Tax, U.P. Lucknow v. Jai Durga Industries, Varanasi - SALES/TRADE TAX REVISION No. 107 of 1996  RD-AH 1002 (1 October 2004)
TRADE TAX REVISION NO.107 OF 1996
TRADE TAX REVISION NO.109 OF 1996
The Commissioner, Trade Tax, U.P., Lucknow. ....Applicant
S/S Jai Durga Industries, Varanasi. ....Opp.party
Hon'ble Rajes Kumar, J.
These two revisions under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") are directed against the order of Tribunal dated 19.06.1995 relating to the assessment year 1988-89 and 89-90 both under the U.P. Trade Tax Act and under the Central Sales Tax Act.
Issue involved relates to the estimate of turn over.
Heard learned counsel for the parties.
I have perused the order of Tribunal and the authorities below.
Tribunal has estimated the turn over on the basis of material on record. Estimate of turn over is question of fact. No question of law is involved in the present revisions.
In the result, both the revisions fail and are accordingly, dismissed.
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