High Court of Judicature at Allahabad
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The Commissioner, Trade Tax, U.P. Lkw. v. S/S Gramora Seva Kalyan Saamiti - SALES/TRADE TAX REVISION No. 1853 of 2004  RD-AH 12606 (31 July 2006)
Hon'ble Rajes Kumar, J.
By the impugned order, Tribunal has confirmed the order of first appellate authority. First appellate authority has accepted the claim of the dealer/opposite party that it was involved in the manufacturing of agricultural implements and the explanation in respect of the various objections raised by the assessing authority. Finding of the Tribunal is finding of fact. No question of law is involved in the present revision. Revision fails and is accordingly, dismissed.
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