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  RD-AH 13969 (21 August 2006)
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.
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