High Court of Judicature at Allahabad
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The Commissioner, Trade Tax, U.P. Lucknow v. S/S Ratna Coal Depot, Chandausi, Varanasi - SALES/TRADE TAX REVISION DEFECTIVE No. 1966 of 1998  RD-AH 2671 (9 September 2005)
Hon'ble Rajes Kumar, J.
By impugned order, Tribunal has rejected the appeal filed by the Commissioner of Trade Tax against the order of Asstt. Commissioner (Judl.), Sales Tax.
Dealer/opposite party (hereinafter referred to as "the Dealer") was carrying on the business of Coal. First Appellate Authority has considered each and every objection raised by the Assessing Authority and accepted the explanation of the dealer. Issue involved in the present revision is concluded by 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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