High Court of Judicature at Allahabad
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The Commissioner Trade Tax Up Lucknow v. M/S Roop Singar Jewellers Gaurav Market - SALES/TRADE TAX REVISION No. 1981 of 2004  RD-AH 14248 (23 August 2006)
Hon'ble Rajes Kumar, J
On the basis of material found at the time of survey dated 19.12.2000, the Tribunal has estimated the total turnover at Rs.75,000/- and has declared the said turnover non taxable being below the taxable limit. Finding of the 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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