High Court of Judicature at Allahabad
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The Commissioner Of Trade Tax Up v. M/S Subhash Chand Nand Kishore Rice Mill - SALES/TRADE TAX REVISION No. 2464 of 2004  RD-AH 15990 (13 September 2006)
Hon'ble Rajes Kumar, J
By the impugned order, Tribunal has confirmed the order of the first appellate authority accepting the books of account.
Dealer/Opposite party (hereinafter referred to as "dealer") was a new unit and was enjoying the exemption under section 4-A of the Act involved in the manufacture and sales of rice and rice bran. First appellate authority held that the dealer had maintained stock register disclosing day to day manufacturing of rice from the paddy and day to day stock register of rice husk. The stock registers have been checked from time to time by the R. F. C. These registers have been held as proper compliance of Section 12 (2) of the Act. In the absence of any material of suppression, books of account have been accepted.
Heard learned Standing Counsel.
I do not find any error in the order of the Tribunal. The order of the first appellate authority has been confirmed by the Tribunal. Findings of both the authorities are finding of fact. No question of law is involved in the present revision.
In the result, revision fails and is, accordingly, dismissed.
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