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M/S JAGDAMBA ENT UDYOG versus THE COMMISSIONER OF TRADE TAX LUK.

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 [2004] RD-AH 879 (23 September 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.   1245 of 1995.

M/S Jagdamba Ent Udyog, Padrauna. ... Revisionist.

Vs.

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.

Dt:23.9.2004.

MZ/-


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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

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