High Court of Judicature at Allahabad
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M/S Jain Brick Field v. The Commissioner Of Trade Tax - SALES/TRADE TAX REVISION No. 674 of 1997  RD-AH 355 (4 February 2005)
Hon'ble Rajes Kumar, J.
These two revisions under Section 11 of U. P. Trade Tax Act (hereinafter referred to as ''Act') are directed against the order of Tribunal dated 18.03.1997 for the assessment years 1985-86 and 1986-87 respectively.
Applicant was involved in the manufacture and sales of bricks. In the present revisions dispute raised relating to firing period and selling rate. Tribunal on the basis of various surveys made at the Kiln of the applicant, estimated the firing period and selling rate. Estimate of firing period and selling rate, cannot said to be arbitrary or without basis. No question of law are involved in the present revisions.
In the result, the above two revisions fail and are, accordingly, dismissed.
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