High Court of Judicature at Allahabad
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The Commissioner, Trade Tax Up Lko. v. S/S Anand Oil Mill, Banda - SALES/TRADE TAX REVISION No. 364 of 1997  RD-AH 103 (6 January 2005)
TRADE TAX REVISION NO.364 OF 1997
The Commissioner, Trade Tax, U.P., Lucknow. ....Applicant
S/S Anand Oil Mill, Banda. ....Opp.party
Hon'ble Rajes Kumar, J.
Present revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 26.12.1996 for the assessment year 1985-86.
On the basis of the information received from the Mandi Samiti about three gate passes no.354965, 354999 and 440135 proceedings under section 21 of the Act was initiated and on the basis of such gate passes, inter-State sales have been estimated. First appellate authority allowed the appeal and deleted the tax on the ground that the dealer filed a certificate from Mandi Samiti that the alleged three gate passes did not relate to it. Against the said order, Commissioner of Trade Tax filed appeal, which was dismissed.
Heard learned Standing Counsel. No one appears on behalf of the opposite party.
Issue involved in the present revision is concluded by finding of fact. Learned Standing Counsel is not able to assail the findings recorded by the Tribunal and by the first appellate authority. I do not find any error in the order of Tribunal. No question of law is involved in the present revision.
In the result, present revision fails and is accordingly, dismissed.
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