High Court of Judicature at Allahabad
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S/S Janta Int Udyog v. Commissioner Of Trade Tax - SALES/TRADE TAX REVISION DEFECTIVE No. 531 of 2006  RD-AH 12826 (2 August 2006)
Court no. 43
Trade Tax Revision no. (531) Of 2006.
S/S Janta Int Udyog, Ghazipur. ... Revisionist.
The Commissioner, 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 the "Act") is directed against the order of Tribunal dated 01st, October, 2003 relating to the assessment year 1999-2000 under the U. P. Trade Tax Act.
Applicant was engaged in the business of manufacture and sales of bricks.
Heard learned Counsel for the parties.
Learned Counsel for the applicant submitted the estimate of firing period at 40 days as against the disclosed firing period at 24 days is unjustified. Apart from the aforesaid submissions, no other argument has been made.
I do not find any substance in the argument of learned Counsel for the applicant. The applicant has disclosed the firing period from 07.3.2000 to 31.3.2000 for 24 days. Before the Assessing Authority, applicant has produced Nikasi register, in which, Nikasi was shown from 01.3.2000 to 31.3.2000. Since Nikasi was stared from 1st March, 2000 the firing could not start from 07.3.2000. Firing must have been started prior to 01.3.2000, thus the estimate of firing period at 40 days cannot be said to be unjustified.
In the result, revision fails, and is, accordingly, dismissed.
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