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M/S SHIVALA BRICK SUPPLIERS versus THE COMMISSIONER OF TRADE TAX

High Court of Judicature at Allahabad

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M/S Shivala Brick Suppliers v. The Commissioner Of Trade Tax - SALES/TRADE TAX REVISION No. 55 of 1998 [2005] RD-AH 586 (1 March 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.55 OF 1998

M/s Shivala Brick Supplies. ....Applicant

Versus

The Commissioner of Trade Tax ....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 08.08.1997 for the assessment year 1984-85.

Applicant was carrying on the business of manufacture and sale of bricks. It is explained that the Tribunal has illegally affirmed the order of the first appellate authority estimating the production at one lack bricks in nine days and average selling rate at Rs.185/- per thousand bricks. Learned counsel for the applicant has not produced any material to show that the production and the average selling rate estimated by the first appellate authority and the Tribunal is arbitrary. Issue involved in concluded by finding of fact. No question of law is involved in the present revision.

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

Dt.01.03.2005

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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