High Court of Judicature at Allahabad
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Commissioner Trade Tax v. S/S D.H. Traders Hathras Road Agra - SALES/TRADE TAX REVISION No. 2506 of 2004  RD-AH 16186 (18 September 2006)
Hon'ble Rajes Kumar, J
At the instance of the revenue, the following questions have been raised:-
(i) Whether on the facts and under the circumstances of the case, the Tribunal was legally justified to accept the dealers version and reduce the turnover and tax determined by the Assessing Authority ?
(ii) Whether on the facts and under the circumstances of the case, the Tribunal was legally justified in accepting certain evidences produced for the first time before it without affording any opportunity of rebuttal to the revenue ?
Learned Standing Counsel is not able to show that which are those evidences, which have been produced before the Tribunal for the first time and were entertained. Copy of the bills against which, the Wood were purchased, were produced before the Assessing Authority and have been considered by the Tribunal. Present revision does not arise from the aforesaid questions.
In the result, revision fails, and is, accordingly, dismissed.
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