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M/S MODI INDUSTRIES LIMITED versus COMMISSIONER OF TRADE TAX

High Court of Judicature at Allahabad

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M/S Modi Industries Limited v. Commissioner Of Trade Tax - SALES/TRADE TAX REVISION No. 1225 of 1995 [2004] RD-AH 975 (30 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.1225 OF 1995

AND

TRADE TAX REVISION NO.1226 OF 1995

AND

TRADE TAX REVISION NO.1227 OF 1995

AND

TRADE TAX REVISION NO.1228 OF 1995

M/s Modi Industries Limited, Ghaziabad. ....Applicant

Versus

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.

Dt.30.09.2004

R./


Copyright

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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