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THE COMMISSIONER TRADE TAX, U.P. LUCKNOW versus S/S HIM POTTERY, KHURJA

High Court of Judicature at Allahabad

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The Commissioner Trade Tax, U.P. Lucknow v. S/S Him Pottery, Khurja - SALES/TRADE TAX REVISION No. 1225 of 1997 [2004] RD-AH 1169 (14 October 2004)

 

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HIGH COURT OF JUDICATURE OF ALLAHABAD

COURT NO.55

TRADE TAX REVISION NO.1225 OF 1997

The Commissioner, Trade Tax, U.P., Lucknow. ....Applicant

Versus

M/s Him Pottery Works. ....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 29.05.1997 relating to the assessment year 1989-90.

During the year under consideration, applicant had made the sales of electric porcelin ato Ms/ Shreedhar Switch Gear, Gandhi Nagar, Muzaffarnagar and in respect of which filed Form 3-B, received from the purchaser. Claim of exemption had been disallowed on the ground that such purchase was not shown by the purchaser dealer in their books of account. First appellate authority rejected the appeal. Tribunal allowed the second appeal and allowed the claim of exemption against Form 3-B.

Heard learned counsel for the parties.

I have perused the order of Tribunal and the authorities below.

Tribunal held that no defect was found in Form 3-B. Tribunal further held that it is irrelevant how the money has been received and goods have been despatched to the purchasing party. Finding of Tribunal is finding of fact. None of the authorities have made out any case that the alleged Form 3-B was forged and have been obtained as a result of collusion I do not find any error in the order of Tribunal.

In the result, revision fails and is accordingly, dismissed.

Dt.14.10.2004

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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