High Court of Judicature at Allahabad
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The Commissioner, Trade Tax, U.P.,Lucknow v. Deewan Rubber Ind. Pvt. Ltd., Delhi Road, Meerut - SALES/TRADE TAX REVISION No. 306 of 1996  RD-AH 1715 (14 December 2004)
Court no. 55
Trade Tax Revision no. 306 of 1996.
Trade Tax Revision no. 286 of 1996.
Trade Tax Revision no. 305 of 1996.
Commissioner of Trade Tax, U. P. Lucknow. ...Revisionist.
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..
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