High Court of Judicature at Allahabad
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Commissioner Trade Tax v. Nitin Ent Udyog - SALES/TRADE TAX REVISION No. 1781 of 2004  RD-AH 12139 (25 July 2006)
TRADE TAX REVISION NO.1781 OF 2004
The Commissioner of Trade Tax U.P., Lucknow. ....Applicant
S/S Neten Ent Udyog, Gwalior Road, Agra. .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 21.01.2004 relating to the assessment year 1997-98.
Dealer/opposite party (hereinafter referred to as "Dealer") claimed to have operated the kiln only upto 20.06.1996 and, thereafter, kiln was not operated. Upto period September, 1996 kiln was under the compounding scheme. The claim of the dealer was that the bricks, which were in the stock were sold to one M/s Nitin Traders, who have subsequently applied for registration on 28.09.1996. It was submitted that the survey dated 19.10.1996 relates to M/s Nitin Traders. Tribunal by the impugned order has accepted the claim of the dealer for 7.20 lacs bricks, sold to M/s Nitin Traders during the period in which kiln was not under compounding scheme and allowed the benefit of such sales. Finding of the Tribunal is finding of fact. Learned Standing Counsel is not able to show any contrary material. No question of law is involved in the present.
In the result, revision fails and is accordingly, dismissed.
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