High Court of Judicature at Allahabad
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The Commissioner, Trade Tax, U.P. Lucknow v. S/S Prag Ice And Oil Mill, Aligarh - SALES/TRADE TAX REVISION No. 776 of 1997  RD-AH 400 (11 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 10.03.1997 for the assessment year 1986-87.
Following question has been raised in the present revision:-
"Whether on the facts and under the circumstances of the case, the learned Trade Tax Tribunal was legally justified to have quashed the liability of tax on certain sales under Section 41 (7) of the U. P. Trade Tax Act, despite adverse material available on record indicate otherwise?"
Heard Learned Standing Counsel. No one appears on behalf of the opp. party.
Learned Standing Counsel is not able to point out any illegality in the order of Tribunal.
In the result, revision fails and is, accordingly, dismissed.
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