High Court of Judicature at Allahabad
Case Law Search
M/S Modi Industries Limited v. Commissioner Of Trade Tax - SALES/TRADE TAX REVISION No. 1225 of 1995  RD-AH 975 (30 September 2004)
TRADE TAX REVISION NO.1225 OF 1995
TRADE TAX REVISION NO.1226 OF 1995
TRADE TAX REVISION NO.1227 OF 1995
TRADE TAX REVISION NO.1228 OF 1995
M/s Modi Industries Limited, Ghaziabad. ....Applicant
Commissioner, Trade Tax, U.P., Lucknow. ....Opp.party
Hon'ble Rajes Kumar, J.
These four revisions under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") arising from the provisional assessment for the month of April, 1994 and May, 1994 both under the U.P. Trade Tax Act and under the Central Sales Tax Act.
Final assessments for the assessment year 1994-95 must have been passed now. In the circumstances, revisions have become infructuous. It is open to the applicant to raise all the grounds, which have been taken in present revisions, before the appropriate authority, in case if the claim has not been accepted.
In the result, all the four revisions are dismissed as infructuous.
Double Click on any word for its dictionary meaning or to get reference material on it.