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THE COMMISSIONER, TRADE TAX U.P. LUCKNOW versus M/S GOYAL AND BROTHERS JAGUAR, AGRA

High Court of Judicature at Allahabad

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The Commissioner, Trade Tax U.P. Lucknow v. M/S Goyal And Brothers Jaguar, Agra - SALES/TRADE TAX REVISION No. 1928 of 2004 [2006] RD-AH 13969 (21 August 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

Hon'ble Rajes Kumar, J.

By the impugned order, the Tribunal has accepted the claim of the dealer.  Dealer claimed that it had acted as a Commission Agent on behalf of farmers and sold the goods, through the Commission Agent outside the State of U. P., in respect of which, Form-F obtained from Ex- U. P. Commission Agent was also furnished.  Perusal of order of the Tribunal shows that the transaction has been examined and explanation of the dealer has been accepted.  Finding of Tribunal is the finding of fact.  No question of law is involved in the present revision.

In the result, revision fails, and is, accordingly, dismissed.

Dt:21.08.2006.

MZ/1928/04.


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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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