High Court of Judicature at Allahabad
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The Commissioner,Trade Tax,Tax U.P.Lucknow v. Vaishnav Iron Scrap Trader - SALES/TRADE TAX REVISION No. 413 of 1997  RD-AH 335 (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 23.9.1996 for the assessment year 1987-88.
Applicant claimed that it had purchased Iron cuttings as a Scrap outside the State of U. P. on payment of central sales tax and sold the same outside the State of U. P. against Form-C in the same form and condition and admitted the liability of tax @ 1% under the Notification no.3618 dated 01.7.1969. Assessing Authority had levied tax @ 4% on the ground that the opp. party had purchased Iron Sheet and sold Iron Scrap not in the same form and condition. First appeal filed by the dealer was allowed. Commissioner of Trade Tax filed appeal before the Tribunal, which was dismissed. Tribunal held that the dealer had purchased Iron Sheet cuttings as a Scrap and sold the Iron Scrap in the same form and condition without any activity of manufacturing and accordingly, held the order of First Appellate Authority levying the tax @ 1%. Finding of Tribunal is the finding of fact which needs no interference. No question of law is involved in the present revision.
In the result, revision fails and is, accordingly, dismissed.
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