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The Commissioner, Trade Tax v. S/S Om Prakash Dinesh Kuamr - SALES/TRADE TAX REVISION DEFECTIVE No. 1515 of 1998 [2005] RD-AH 2260 (1 September 2005)


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Court no.55

TRADE TAX REVISION NO.(1515) of 1998

The Commissioner, Trade Tax, U.P., Lucknow..             Applicant


S/S Om Prakash Dinesh Kumar, Meerut.  Opp.Party.

Hon'ble Rajes Kumar, J.

Present revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "the Act") is directed against the order of Tribunal dated 19th February, 1998 relating to the assessment year 1986-87.

The dealer opposite party (hereinafter referred to as "the dealer") was carrying on the business of cement sheets. The case of the dealer was that the entire purchases have been made within the State of U.P. and has not imported any cement sheet from outside the State of U.P. However, the assessing authority rejected the books of account on the ground that on the inspection of one of the transaction within the State of U.P. certain discrepancy was found. The assessing authority by way of best judgment assessment estimated the turnover of the imported cement sheet at Rs.1,70,000/-. The appeal filed by the dealer was allowed and the tax has been deleted. Commissioner of Trade Tax filed appeal before the Tribunal that has been dismissed.

Heard counsel for the parties and perused the order of the Tribunal.

Both the first appellate authority and the Tribunal recorded a categorical  find that the dealer was dealing in cement sheets within the State of U.P. and there was no material on record to show that the dealer had imported the cement sheets from outside the State of U.P. Learned Standing Counsel is not able to show any material on record to establish that the dealer had imported the cement sheets from outside the State of U.P. I do not find any error in the order of the Tribunal.

In the result, revision has no merit and is, accordingly, dismissed.




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