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COMMISSIONER TRADE TAX versus EXE. ENGG. C.P.W.D.

High Court of Judicature at Allahabad

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Commissioner Trade Tax v. Exe. Engg. C.P.W.D. - SALES/TRADE TAX REVISION No. 1065 of 2004 [2005] RD-AH 322 (2 February 2005)

 

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HIGH COURT OF JUDICATURE OF ALLAHABAD

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 15.1.2004 for the assessment year 1995-96.

Opp. Party is the Central Government Deparatment and engaged in the construction of houses.  Constructions have been got done through the contractors.  Under the agreement, Opp. party supplied certain materials to the contractors and while making payment to the contractors, deducted the value of such goods.  Assessing Authority had treated the supply of material as a sale, by the best judgment assessment, estimated the turnover and levied the tax.  First appeal filed by the opp. party was rejected.  Second Appeal filed by the Opp. Party was allowed in part.  Tribunal has sustained the levy of tax on the actual value of goods, which have been deducted from the payment to the contractors.  

Heard Learned Standing Counsel.

I do not find any error in the order of Tribunal.  Estimate of turnover is based on the material on record, basically a question of fact.  No question of law is involved in the present revision.

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

Dt:02.02.05.

MZ/1065/04.


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