High Court of Judicature at Allahabad
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M/S Hindustan Brick Field Thru' Its Partner Sri Mushir Ahmad v. The Commissioner Of Trade Tax, U.P. Lucknow - SALES/TRADE TAX REVISION No. 2574 of 2005  RD-AH 7751 (19 December 2005)
TRADE TAX REVISION NO.2574 OF 2005
M/s Hindustan Brick Field, Kaushambi. ....Applicant
The Commissioner of Trade Tax, U.P. Lucknow. ....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 08.08.2005 for the assessment year 2001-02.
Applicant was engaged in the business of manufacture and sale of bricks. Firing period disclosed by the applicant was accepted. Production had been enhanced taking the production of one lac bricks in 5 days, as had been taken in the previous year. According to the applicant, production should be estimated on the basis of 1 lac bricks in 6 days.
I do not find any substance in the argument of learned counsel for the applicant.
In the previous year, turn over has been estimated on the basis of production of 1 lac bricks in 5 days. Revision is devoid of any merit, and is accordingly, dismissed.
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