High Court of Judicature at Allahabad
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The Commissioner Trade Tax, U.P. v. S/S Shiv Shakti Grain Agency - SALES/TRADE TAX REVISION No. 2326 of 2004  RD-AH 15736 (8 September 2006)
Hon'ble Rajes Kumar, J.
Heard learned Standing Counsel.
By the impugned order, Tribunal has confirmed the order of the first appellate authority accepting the claim of the opposite party about the purchases made for and on behalf of Ex-U.P. Principal. First appellate authority found that the goods were purchased on the basis of the orders received on telephone and by letter and after purchasing the goods, same were despatched at the destination of the Ex-U.P. Principal. The details of the purchases and the dispatch were furnished before the assessing authority and it was found that the goods were either despatched on the same day on which it was purchased or on the next day. On these facts, first appellate authority held that the goods were purchased for and on behalf of Ex-U.P. Principal and accordingly, deleted the tax levied on the purchases as well under Central Sales Tax Act. Tribunal has confirmed the finding of the first appellate authority. Findings recorded by the first appellate authority and the Tribunal are finding of fact, based on the material on record, which does not require any interference.
In the result, revision fails is accordingly, dismissed.
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