High Court of Judicature at Allahabad
Case Law Search
The Commissioner, Trate Tax U.P.Lucknow v. S/S Anil Kumar Gur Glla Merchant - SALES/TRADE TAX REVISION No. 454 of 1999  RD-AH 6869 (2 December 2005)
TRADE TAX REVISION NO.454 OF 1999
The Commissioner, Trade Tax, U.P. Lucknow. ....Applicant
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.
Double Click on any word for its dictionary meaning or to get reference material on it.