High Court of Judicature at Allahabad
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The Commissioner Trade Tax, U.P. Lucknow v. S/S Somani Steels Ltd. - SALES/TRADE TAX REVISION No. 991 of 1996  RD-AH 1108 (8 October 2004)
TRADE TAX REVISION NO.991 OF 1996
The Commissioner, Trade Tax, U.P., Lucknow. ....Applicant
S/S Somani Steels Limited, Kanpur. ....Opp.party
Hon'ble Rajes Kumar, J.
Present revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 20.04.1996 relating to the assessment year 1980-81 under the U.P. Trade Tax Act.
During the year under consideration, dealer/opposite party (hereinafter referred to as "Dealer") had sold the goods to M/s Durga Steel Suppliers, Ghaziabad. Assessing authority had denied the exemption on the basis of the said Form 3-B on the ground that the purchasing dealer, M/s Durga Steel Suppliers, Ghaziabad is not traceable. First appeal was allowed and the exemption on the basis of said Form 3-B was allowed. Commissioner of Trade Tax filed second appeal before the Tribunal, which was rejected.
Heard learned counsel for the parties.
Tribunal has recorded a categorical finding that M/s Durga Steel Suppliers, Ghaziabad was registered dealer and the Form 3-B was properly filled. It has also been observed that no case of any collusion or any kind of fraud has been made out by the assessing authority and merely because the firm is not traceable, exemption against Form 3-B could not be denied.
I have perused the order of the Tribunal and the authorities below.
I do not find any merit in the present revision. When the form was issued, firm was duly registered. No case has been made out that the said Form 3-B was forged and have been obtained as a result of collusion between the parties.
In the result, revision fails and is accordingly, dismissed.
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