High Court of Judicature at Allahabad
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M/S Jagdamba Ent Udyog v. The Commissioner Of Trade Tax Luk. - SALES/TRADE TAX REVISION No. 1245 of 1995  RD-AH 879 (23 September 2004)
Court no. 55
Trade Tax Revision no. 1245 of 1995.
M/S Jagdamba Ent Udyog, Padrauna. ... Revisionist.
The Commissioner of Trade Tax, U. P. Lucknow ... Respondent.
Hon'ble Rajes Kumar, J.
The present revision under Section 11 of U. P. Trade Tax Act (hereinafter referred to as ''Act') is directed against the order of Tribunal dated 10.7.1995 relating to assessment years 1983-84.
Heard Counsel for the parties.
Learned Counsel for the applicant submitted that the Tribunal has erred in estimating the production of bricks on the basis of capacity 3.5 Lacs as against the capacity of 3 Lacs.
I have perused the order of Tribunal and authorities below. Perusal of order of Tribunal shows that the learned Counsel for the applicant before the Tribunal himself stated the capacity of Kiln 3.5 Lacs and there was no dispute with regard to capacity of Kiln before the Tribunal.
In the result, revision has no merit and is accordingly dismissed.
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