High Court of Judicature at Allahabad
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The Commissioner Trade Tax U.P.Lucknow v. Raj Coal Company Varanasi - SALES/TRADE TAX REVISION No. 675 of 1996  RD-AH 381 (10 February 2005)
TRADE TAX REVISION NO.675 OF 1996
The Commissioner, Trade Tax, U.P., Lucknow. ....Applicant
S/S Raj Coal Company, Varanasi. ....Opp.party
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 31.01.1996 for the assessment year 1987-88.
Dealer/opposite party (hereinafter referred to as "Dealer") was carrying on the business of purchase and sales of coal.
Heard learned counsel for the parties.
Learned Standing Counsel has considered the quantity of the coal imported and after allowing the benefit of the shortage and applying the average selling rate estimated the turn over. Finding of the Tribunal is finding of fact, in which no interference is called for.
In the result, revision fails and is accordingly, dismissed.
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