Over 2 lakh Indian cases. Search powered by Google!

Case Details

THE COMMISSIONER, TRADE TAX, U.P.,LUCKNOW versus DEEWAN RUBBER IND. PVT. LTD., DELHI ROAD, MEERUT

High Court of Judicature at Allahabad

Case Law Search

Indian Supreme Court Cases / Judgements / Legislation

Judgement


The Commissioner, Trade Tax, U.P.,Lucknow v. Deewan Rubber Ind. Pvt. Ltd., Delhi Road, Meerut - SALES/TRADE TAX REVISION No. 306 of 1996 [2004] RD-AH 1715 (14 December 2004)

 

This is an UNCERTIFIED copy for information/reference. For authentic copy please refer to certified copy only. In case of any mistake, please bring it to the notice of Joint Registrar(Copying).

HIGH COURT OF JUDICATURE OF ALLAHABAD

Court no. 55

Trade Tax Revision no. 306 of 1996.

AND

Trade Tax Revision no. 286 of 1996.

AND

Trade Tax Revision no. 305 of 1996.

Commissioner of Trade Tax, U. P. Lucknow. ...Revisionist.

Vs

M/S Deewan Rubber Industries, Meerut. ... Respondent.

Hon'ble Rajes Kumar, J.

These are three revisions under Section 11 of U. P. Trade Tax Act (hereinafter referred to as ''Act') have been filed against the orders of Tribunal dated 05.10..1995.  The revision no. 306 of 1996 relates to the assessment year 1985-86 under the U. P. Trade Tax Act, Revision no. 286 of 1996 relates to the assessment year1985-86 under the Central Sales Tax Act (second part) and Revision no. 305 of 1996 relates to the assessment year 1984-85 under the Central Sales Tax Act (second part) respectively.

For the assessment year 1985-86 under the U. P. Trade Tax Act, dispute relates to the rejection of books of account and for the assessment year 1984-85 and 1985-86 under the Central Sales Tax Act, dispute relates to the consignment sales outside the State of U. P.  According to the applicant, it was consignment sales which have been treated as interstate sales by the Assessing Authority.

Heard Counsel for the parties.

Perusal of order of Tribunal shows that the Tribunal has considered each and every material available on record for rejection of books of account and accepted of books of account.  Findings of Tribunal are the finding of fact.  So far as consignment sales are concerned, Tribunal considered the entire material on record and held that there was no material on the basis of which, it could be inferred that the movement of goods was in pursuance of prior contract of sales.  Finding of Tribunal are concluded by the finding of fact.  Learned Standing Counsel is not able to assail the finding of Tribunal.  It has neither been shown arbitrary nor without any material.  In the circumstances, there is no substance in these revisions.

In the result, all the three revisions fails and are accordingly dismissed..

Dt:14.12.2004.

MZ/-


Copyright

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

Advertisement

dwi Attorney | dui attorney | dwi | dui | austin attorney | san diego attorney | houston attorney | california attorney | washington attorney | minnesota attorney | dallas attorney | alaska attorney | los angeles attorney | dwi | dui | colorado attorney | new york attorney | new jersey attorney | san francisco attorney | seattle attorney | florida attorney | attorney | london lawyer | lawyer michigan | law firm |

Tip:
Double Click on any word for its dictionary meaning or to get reference material on it.