High Court of Judicature at Allahabad
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Commissioner Trade Tax U.P. v. S/S Rana Coal Company - SALES/TRADE TAX REVISION No. 2522 of 2004  RD-AH 17347 (9 October 2006)
Hon'ble Rajes Kumar, J.
Dealer opp. party was carrying on the business of Coal. It appears that during the years 1984-85 and 1985-86, dealer was allotted Coal 6103 Metric Ton and 3542 Metric Ton respectively. Dealer contended that due to financial problems, the allotted coal could not be lifted from the Eastern Coal Field Limited and they have been imported inside the State of U. P. In support of his contention, a Certificate of Eastern Coal Field Limited was filed. The Assessing Authority had not accepted the plea of the dealer and levied the tax on the allotted coal. The Tribunal by the impugned order, accepted the plea of the dealer and deleted the tax levied on such coal. Finding of the Tribunal is the finding of fact. No question of law is involved in the present revision.
In the result, both the revision nos. 2522 of 2004 and 2514 of 2004 fail and are, accordingly, dismissed.
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