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M/S TOMAR BRICK FACTORY versus THE COMMISSIONER OF TRADE TAX

High Court of Judicature at Allahabad

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M/S Tomar Brick Factory v. The Commissioner Of Trade Tax - SALES/TRADE TAX REVISION No. 465 of 2000 [2006] RD-AH 16048 (14 September 2006)

 

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HIGH COURT OF JUDICATURE OF ALLAHABAD

Hon'ble Rajes Kumar, J.

These two revisions under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") are directed against the order of Tribunal dated 20th October, 1999 relating to the assessment years 1987-88 and 88-89.

Applicant was carrying on the business of manufacture and sale of bricks.

Heard learned counsel for the parties.

Learned counsel for the applicant has not disputed the rejection of books of account. He submitted that the firing period and the capacity of kiln have been accepted and still the production has been enhanced. He further submitted that the average selling rate fixed by the Tribunal is also not justified.

I have perused the order of Tribunal and the authorities below.

Production has been estimated on the basis of previous year. It has not been explained that there is any deviation in estimating the production from the earlier years. The average selling rate has also been fixed keeping in view of the previous year. Learned counsel for the applicant is not able to show any exemplar where the less average selling rate has been fixed. Estimate of turn over is based on the material on record. Finding of the Tribunal is finding of fact, which does not require any interference.

In the result, revision nos.465 and 467 of 2000 fail and are accordingly, dismissed.

Dt.14.09.06

R./


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