High Court of Judicature at Allahabad
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The Commissioner Trade Tax U.P. Lucknow v. S/S Agrawal Duplex Board Mills Ltd. - SALES/TRADE TAX REVISION DEFECTIVE No. 140 of 2000  RD-AH 16165 (15 September 2006)
Hon'ble Rajes Kumar, J.
In the present revision, only disputes relates to the levy of tax on the amount of Rotten Wastes Paper which had been valued at Rs.21,07,135/-. According to the dealer, Rotten Wastes Paper, which was coming in stock, was destroyed in the rain, therefore, it was thrown away through the Freight Carrier of India. A certificate of Chartered Accountant was filed in this regard. The said stock was accordingly deleted from the closing stock. The Assessing Authority disbelieved the contention of the dealer and treated it as inter-State sales. The Tribunal by the impugned order, accepted the explanation of the dealer and deleted the tax.
Heard learned Standing Counsel.
There appears to be no material on record to show that the alleged Rotten Wastes Paper was sold in the course of inter-State-sales. The estimate of turnover of inter-State-sales of the said Rotten Wastes Paper is without any basis. The Tribunal has accepted the explanation of the dealer on the facts and circumstances of the case. I do not find any reason to interfere with the order of the Tribunal.
In the result, revision fails, and is, accordingly, dismissed.
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