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THE COMMISSIONER, TRADE TAX LUCKNOW versus S/S INDRA BAHADUR

High Court of Judicature at Allahabad

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The Commissioner, Trade Tax Lucknow v. S/S Indra Bahadur - SALES/TRADE TAX REVISION DEFECTIVE No. 247 of 1999 [2005] RD-AH 7046 (6 December 2005)

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HIGH COURT OF JUDICATURE OF ALLAHABAD

Hon'ble Rajes Kumar, J

Opposite party claimed to be a transporter. On the basis of the survey made at the premises of the opposite party, several builties were found and on the basis of the alleged builties, assessing authority held that the opposite party is a dealer and estimated the turnover of iron sheets. First appellate authority allowed the appeal and set aside the assessment order. It has been held that the opposite party was only a transporter and not a dealer engaged in the business of buying and selling. Tribunal upheld the order of the first appellate authority.

Heard learned Standing Counsel and perused the order of the Tribunal and the authorities below.

I do not find any error in the order of the Tribunal. Tribunal considered the material on record and held that the opposite party was a transporter engaged in the business of transporting the goods and was not engaged in the business of buying and selling. Finding of the Tribunal is finding of fact, which is based on the material on record.

Revision fails and is, accordingly, dismissed.

Dated.06.12.2005.

VS.(247)/99

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