High Court of Judicature at Allahabad
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The Commissioner, Trade Tax U.P. v. S/S Kanodia Road Lines - SALES/TRADE TAX REVISION No. 2568 of 2004  RD-AH 16748 (22 September 2006)
Hon'ble Rajes Kumar, J
Heard learned Standing Counsel.
By the impugned order, Tribunal has confirmed the order of the first appellate authority deleting the tax levied under section 3-F of the Act. Tribunal held that the opposite party has only carried on the transportation of the goods of Indian Oil Corporation from one place to another place and paid transportation charges per kilometer basis and at no stage the vehicle was transferred for use. It has been observed that the driver and cleaner were of the opposite party and entire expenses relating to the vehicles were borne by the opposite party. Road tax and permit charges were also paid by the opposite party. On these facts, I do not find any error in the order of the Tribunal. Learned Standing Counsel is not able to show that at any point of time the possession of the vehicles were delivered to the opposite party and there was transfer of right to use the vehicles. Finding of the Tribunal is finding of fact. No question of law is involved in the present revisions.
In the result, revision Nos.2568, 2572 and 2577 of 2004 fail and are, accordingly, dismissed.
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