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  RD-AH 586 (1 March 2005)
TRADE TAX REVISION NO.55 OF 1998
M/s Shivala Brick Supplies. ....Applicant
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.
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