High Court of Judicature at Allahabad
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The Commissioner Trade Tax Up Lucknow v. M/S Sharda Rolling Mill - SALES/TRADE TAX REVISION No. 1977 of 2004  RD-AH 14249 (23 August 2006)
Hon'ble Rajes Kumar, J
Heard learned Standing Counsel.
By the impugned order, the Tribunal has accepted the claim of the dealer that it was involved in rolling on behalf of the others on job work basis and had not carried out any manufacturing on his own account. The Tribunal on the facts and circumstances of the case accepted the explanation of the dealer. 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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