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THE COMMISSIONER TRADE TAX U.P. LKO. versus S/S INDIA TELEPHONE INDUSTRIES, LTD. NAINI ALLD.

High Court of Judicature at Allahabad

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The Commissioner Trade Tax U.P. Lko. v. S/S India Telephone Industries, Ltd. Naini Alld. - SALES/TRADE TAX REVISION DEFECTIVE No. 129 of 1997 [2005] RD-AH 48 (3 January 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

COURT NO.55

TRADE TAX REVISION NO.(129) OF 1997

The Commissioner, Trade Tax, U.P., Lucknow. ....Applicant

Versus

S/S Indian Telephone Industries Ltd., Allahabad. ....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 11.08.1997 for the assessment year 1983-84 under the Central Sales Act.

Dealer/opposite party (hereinafter referred to as "Dealer")  is a Central Government organisation and engaged in the business of manufacture and sales of telephone etc. During the year under consideration, it was claimed that the goods for the value of Rs.47,66,804.55p. were despatched to its own depot for further sales. Assessing authority have rejected the claim and treated it as inter-State sales. Matter was twice remanded back by the first appellate authority to the assessing authority. However, assessing authority even after remand of the case again treated the movement of goods as inter-State sales. First appellate authority allowed the appeal and treated the despatch of the goods as stock transfer. Appeal filed by the Commissioner of Trade Tax has been rejected.

Heard learned counsel for the parties.

Finding of the Tribunal is concluded by finding of fact. Learned Standing Counsel is not able to assail the findings recorded by the first appellate authority and by the Tribunal for coming to the conclusion that the movement of the good was by way of stock transfer and in pursuance of any contract of sale. No question of law is involved in the present revision.

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

Dt.03.01.2005

R./


Copyright

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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