High Court of Judicature at Allahabad
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The Commissioner, Trade Tax U.P. Lucknow v. S/S. Moradabad Spining And Weaving Mills - SALES/TRADE TAX REVISION No. 124 of 1996  RD-AH 1356 (8 November 2004)
TRADE TAX REVISION NO.124 OF 1996
The Commissioner, Trade Tax, U.P., Lucknow. ....Applicant
S/S Moradabad Spinning and Weaving Mills
Company Ltd., Moradabad. ....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 29.08.1995 relating to the assessment year 1971-72 under the Central Sales Tax Act.
The following question has been raised:
"Whether on the facts and in the circumstances of the case is learned Tribunal legally justified to allow the appeal of the assessee, while the seized documents and all other facts prove that the turnover has been evaded by the assessee and the assessee has made direct central sales from his Moradabad office and so he is liable to pay central sales tax?"
Perusal of the order shows that the tribunal has considered all the materials on record and recorded the categorical finding of fact. Question raised is concluded by finding of fact. No question of law is involved.
In the result, revision fails and is accordingly, dismissed.
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