High Court of Judicature at Allahabad
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The Commissioner Trade Tax U.P. v. M/S Vijay Food Products (India) - SALES/TRADE TAX REVISION No. 2008 of 2004  RD-AH 14414 (25 August 2006)
Hon'ble Rajes Kumar, J.
Tax had been assessed mainly on the basis of the material found at the time of survey dated 16.07.1999. Tribunal held that at the time of survey dated 16.07.1999 no material was found relating to assessment year 1998-99. Finding of the Tribunal is finding of fact. No question of law is involved in the present revision. Revision fails and is accordingly, dismissed.
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