High Court of Judicature at Allahabad
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The Commissioner, Trade Tax U.P. v. S/S Bharat Hosiery, Ghosi,Mau - SALES/TRADE TAX REVISION No. 2602 of 2004  RD-AH 17261 (5 October 2006)
Hon'ble Rajes Kumar, J.
By the impugned order, the Tribunal has accepted the books of account after accepting the explanation of the dealer in respect of various objections raised by the Assessing Authority. The Tribunal held that the dealer had carried on the business of U. P. purchased goods only and accordingly declared non-taxable. Finding of the Tribunal is the 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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