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THE COMMISSIONER, TRATE TAX U.P.LUCKNOW versus S/S ANIL KUMAR GUR GLLA MERCHANT

High Court of Judicature at Allahabad

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The Commissioner, Trate Tax U.P.Lucknow v. S/S Anil Kumar Gur Glla Merchant - SALES/TRADE TAX REVISION No. 454 of 1999 [2005] RD-AH 6869 (2 December 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.454 OF 1999

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

Versus

S/S Anil Kumar Gur Galla Merchant, Deoria. ....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 05.03.1999 for the assessment year 1987-88.

For the assessment year in question, applicant made purchases at Rs.7,98,856.58p., claimed to have been made from the registered dealer and in respect of which Form 3C-5 were filed and claimed exemption. Assessing authority levied the tax on the ground that the purchases from such registered dealer has been manipulated. Tribunal accepted the claim of the dealer/opposite party (hereinafter referred to as "Dealer"). Tribunal held that the Forms were genuine and there is no reason to disbelieve the purchases from registered dealer and to disallow the claim of exemption. Finding of the Tribunal is finding of fact. No question of law is involved in the present revision.

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

Dt.02.12.2005

R./


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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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