High Court of Judicature at Allahabad
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The Commissioner, Trade Tax, U.P.Lucknow v. S/S R.K. Metal Industries, Moradabad - SALES/TRADE TAX REVISION No. 836 of 1995  RD-AH 737 (7 September 2004)
Hon'ble Rajes Kumar J.
This revision under Section 11 of U. P. Trade Tax is directed against the order of Tribunal dated 14.3.1995 relating to assessment year 1982-83.
Heard learned Standing Counsel Sri M. R. Jaiswal.
The only dispute in the present revision is that the dealer claimed that two transactions of Brass scraps were imported from outside the Country were sold at highseas itself to M/S Sartaj Metal Works and M/S Alley Navi, Moradabad. In this regard, necessary evidences were also adduced. Tribunal on the basis of evidences held that the dealer sold the goods at Highseas itself. In this view of the matter, finding of Tribunal is the finding of fact. No question of law are involved in the present revision.
In the result, revision is accordingly dismissed.
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