High Court of Judicature at Allahabad
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The Commissioner Trade Tax v. M/S Samtal Colour Ltd. - SALES/TRADE TAX REVISION No. 2097 of 2004  RD-AH 15049 (31 August 2006)
Hon'ble Rajes Kumar, J
By the impugned order, Tribunal has accepted the explanation of the dealer for the late deposit of the tax for the months of May and June, 2002, both under the U.P. Trade Tax Act and Central Sales Tax Act. Finding of the Tribunal is finding of fact. No question of law is involved in the present revisions.
In the result, revision Nos.2097, 2098 and 2099 of 2004 fail and are, accordingly, dismissed.
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