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THE COMMISSIONER, TRADE TAX, U.P. LUCKNOW versus S/S USHA MARTIN INDUSTRIES LTD.

High Court of Judicature at Allahabad

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The Commissioner, Trade Tax, U.P. Lucknow v. S/S Usha Martin Industries Ltd. - SALES/TRADE TAX REVISION DEFECTIVE No. 376 of 1999 [2006] RD-AH 1186 (17 January 2006)

 

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.(376) OF 1999

AND

TRADE TAX REVISION NO.(389) OF 1999

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

Versus

S/S Usha Martin Industries Ltd., Agra. ....Opp. Party

**************

Hon'ble Rajes Kumar, J.

These two revisions under section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") are directed against the order of Tribunal dated 31.10.1998 for the assessment years 1991-92 and 92-93.

Assessing authority rejected the books of account and enhanced the turn over. In first appeals, filed by the dealer/opposite party (hereinafter referred to "Dealer") were allowed in part. Tribunal by the impugned order allowed the appeals and accepted the books of account and disclosed turn over. Revision No.(388) of 1999 relating to the assessment year 1992-93 under the same facts and circumstances has been dismissed by this Court on 24.07.2000.

Heard learned counsel for the parties.

I have perused the order of Tribunal and the authorities below.

Tribunal has considered and accepted the explanation of the dealer with regard to the various objections raised by the assessing authority. Finding of the Tribunal is finding of fact, based on the material on record. I do not find any error in the order of Tribunal, which does not requires any interference.

In the result, both the revisions fail and are accordingly, dismissed.

Dt.17.01.2006

R./


Copyright

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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