Over 2 lakh Indian cases. Search powered by Google!

Case Details

COMMISSIONER, TRADE TAX, U.P. LUCKNOW versus DARJEELING TEA CO., BENIGANJ, HATHRAS

High Court of Judicature at Allahabad

Case Law Search

Indian Supreme Court Cases / Judgements / Legislation

Judgement


Commissioner, Trade Tax, U.P. Lucknow v. Darjeeling Tea Co., Beniganj, Hathras - SALES/TRADE TAX REVISION No. 420 of 1997 [2005] RD-AH 323 (2 February 2005)

 

This is an UNCERTIFIED copy for information/reference. For authentic copy please refer to certified copy only. In case of any mistake, please bring it to the notice of Joint Registrar(Copying).

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 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.

Dt:02.02.05.

MZ/420/97.


Copyright

Reproduced in accordance with s52(q) of the Copyright Act 1957 (India) from judis.nic.in, indiacode.nic.in and other Indian High Court Websites

Advertisement

dwi Attorney | dui attorney | dwi | dui | austin attorney | san diego attorney | houston attorney | california attorney | washington attorney | minnesota attorney | dallas attorney | alaska attorney | los angeles attorney | dwi | dui | colorado attorney | new york attorney | new jersey attorney | san francisco attorney | seattle attorney | florida attorney | attorney | london lawyer | lawyer michigan | law firm |

Tip:
Double Click on any word for its dictionary meaning or to get reference material on it.