High Court of Judicature at Allahabad
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Commissioner, Trade Tax, U.P. Lucknow v. Darjeeling Tea Co., Beniganj, Hathras - SALES/TRADE TAX REVISION No. 420 of 1997  RD-AH 323 (2 February 2005)
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 September, 1996 for the assessment year 1981-82.
Opp. party/Dealer (hereinafter referred to as ''Dealer') was carrying on the business of tea and during the year under consideration, imported the tea from outside the State of U. P. for Rs.1,18,973.50p and Rs.1,00,367.15p. It was claimed that since the tea was of bad quality, therefore, it was returned to the parties. In support of claim of goods, return, copies of Challan, Bill and certificate of parties to whom goods were returned were filed and necessary entries regarding expenses were also shown from the books of account. Assessing Authority had however, not accepted the plea of the dealer and levied tax on such imported tea. First Appellate Authority accepted the plea of dealer and allowed the appeal. Tribunal rejected the appeal filed by the Commissioner of Trade Tax and up held the order of First Appellate Authority. Tribunal held that the dealer had filed Challan and bills by which, the goods were returned and also filed Certificate of various Companies, the return of goods were certified and the entries of expenses for sending the goods were also shown in the Cash book. Tribunal accordingly accepted the plea of the dealer about the return of tea imported from outside the State of U. P. and up held the order of First Appellate Authority deleting the tax assessed. Finding of Tribunal is the finding of fact. I do not find any error in the order of Tribunal.
In the result, revision fails and is, accordingly, dismissed.
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