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THE COMMISSIONER TRADE TAX UP LUCKNOW versus M/S SHARDA ROLLING MILL

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 [2006] RD-AH 14249 (23 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

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.

Dt:23.08.2006.

MZ/1977/04.


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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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