High Court of Judicature at Allahabad
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Commissioner of Trade Tax, U. P. v. M/S Indian Wood Products, Bareilly. - SALES/TRADE TAX REVISION No. 1251 of 1994  RD-AH 1601 (3 December 2004)
Court no. 55
Trade Tax Revision no. 1250 of 1994.
Trade Tax Revision no. 1251 of 1994.
Commissioner of Trade Tax, U. P. ... Revisionist.
M/S Indian Wood Products, Bareilly. ... Respondent.
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 29.6.1994 relating to assessment years 1982-83 and 1983-84 respectively.
The following common questions have been raised in both the revisions:-
"Whether in view of the facts and circumstances of the case, the Tribunal was justified in giving relief to the dealer in violation of the principle of Section 3-A of the Central Sales Tax Act and in disregard to the provisions of law as enunciated by the Hon'ble Supreme Court in the case of Union of India Vs. M/S K.G. Khosala & Co., 1979 STC (43) page457?"
"Whether the Trade Tax Tribunal was legally justified in holding that transactions in dispute are consignment sales hence exempt from payment of tax despite the fact that evidences on record clearly indicate inter states sales.?"
I have perused the order of Tribunal and the authorities below.
Tribunal arrived to the conclusion that the despatch was not in pursuance of prior contract of sales. Learned Standing Counsel is not able to assail finding recorded by the Tribunal. The issue involved is concluded by the finding of fact. No question of law is involved in the present revision.
In the result, both the revisions fails and are, accordingly, dismissed.
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