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THE COMMISSIONER, TRADE TAX, U.P. LUCKNOW versus S/S SATYA PRAKASH COAL DEPOT, KALSIYA ROAD SAHARANPUR

High Court of Judicature at Allahabad

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The Commissioner, Trade Tax, U.P. Lucknow v. S/S Satya Prakash Coal Depot, Kalsiya Road Saharanpur - SALES/TRADE TAX REVISION DEFECTIVE No. 241 of 1998 [2005] RD-AH 3906 (3 October 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 28.07.1997 relating to assessment year 1993-94 under the U. P. Trade Tax Act.

Dealer/Opposite Party (hereinafter referred to as "the Dealer") was carrying on the business of Coal and was maintaining books of account in the regular course of business.  Assessing Authority had rejected the books of account mainly on the ground that the less freight had been entered in the books of account.  First Appellate Authority accepted the explanation with regard to the difference in the freight and also other objections and accepted the books of account.  Commissioner of Trade Tax filed appeal before the Tribunal, which has been rejected.

Heard learned Counsel for the parties.

First Appellate Authority as well as the Tribunal have considered the objections raised by the Assessing Authority and explanation of the dealer.  Tribunal accepted the explanation.  Finding of Tribunal is the finding fact.  No question of law is involved in the present revision.

In the result, revision fails, and is, accordingly, dismissed.

Dt:03.10.2005.

MZ/(241)/98


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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

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