High Court of Judicature at Allahabad
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The Commissioner, Trade Tax Up Lko v. S/S Lallu Singh Bhassu Singh - SALES/TRADE TAX REVISION DEFECTIVE No. 1698 of 1998  RD-AH 2116 (25 August 2005)
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 30.05.1998 relating to assessment year 1993-94, by which the Tribunal has rejected the appeal filed by the Commissioner of Trade Tax against the order of the Assistant Commissioner (Judl.), Trade Tax, Bijnor who had allowed the appeal and declared the dealer not taxable. .
Heard learned Standing Counsel.
The dealer/opp.party (hereinafter referred to as "dealer") claimed that it was informed for crushing the Sugar Can on job work basis and only 150 Quintal Sugar Can was crushed on his own account out of which, 15.50 Quintal Gur was manufactured for his personal use. Perusal of order of First Appellate Authority and the Tribunal shows that both the authorities have dealt with the material taken by the Assessing Authority adverse to the dealer and accepted the explanation of the dealer in this regard. Finding of Tribunal is the finding of fact. No question of law is involved in the present revision.
In the result, revision fails, and is, accordingly, dismissed.
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