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THE COMMISSIONER TRADE TAX U.P. LUCKNOW versus S/S JEET MOTORS

High Court of Judicature at Allahabad

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The Commissioner Trade Tax U.P. Lucknow v. S/S Jeet Motors - SALES/TRADE TAX REVISION No. 2393 of 2004 [2006] RD-AH 15901 (12 September 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 allowed the appeal and confirmed the order of the First Appellate Authority after accepting the books of account and the disclosed turnover.  Perusal of impugned order shows that the explanation of the dealer has been accepted in respect of various objections raised by the Assessing Authority.  Finding of Tribunal is the finding of fact based on material on record.  No question of law is involved in the present revision.

In the result, revision fails, and is, accordingly, dismissed.

Dt:12.09.2006.

MZ/2393/04.


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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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