M/S SURAJ BRICK FIELD versus THE COMMISSIONER OF TRADE TAX

High Court of Judicature at Allahabad

Indian Supreme Court Cases / Judgements / Legislation

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M/S Suraj Brick Field v. The Commissioner Of Trade Tax - SALES/TRADE TAX REVISION No. 443 of 1997 [2005] RD-AH 3063 (19 September 2005)

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HIGH COURT OF JUDICATURE OF ALLAHABAD

COURT NO.55

TRADE TAX REVISION NO.443 OF 1997

M/s Suraj Brick Field. ....Applicant

Versus

The Commissioner of Trade Tax. ....Opp. Party

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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 22.01.1997 for the assessment year 1991-92.

Applicant was carrying on the business of manufacture and sale of bricks.

Heard learned counsel for the parties.

Learned counsel for the applicant submitted that the firing period and average selling rate have been accepted.  The only dispute is with regard to the production. He submitted that capacity of the kiln was 9 lacs and the production shown by the applicant was 21454 bricks per day and Tribunal and all the authorities below have estimated the production of one lac bricks in four days, which is unjustified.

I have perused the order of Tribunal and the authorities below.

Learned counsel for the applicant has not given any material to support that in kiln having nine lac capacity, the production of one lac bricks in four days is unjustified. No case as example has been referred in which in a kiln of nine lacs of production less production has been estimated. There is no merit in the revision.

In the result, revision fails and is accordingly, dismissed.

Dt.19.09.2005

R./

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