High Court of Judicature at Allahabad
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Commissioner Trade Tax U.P.Lucknow v. S/S Singhai Plastic, 69e Industrial Estate, Munihai Agra - SALES/TRADE TAX REVISION No. 2808 of 2004  RD-AH 17602 (12 October 2006)
Hon'ble Rajes Kumar, J.
Heard Learned Standing Counsel.
For the year under consideration, order under section 21 of U.P. Trade Tax Act (hereinafter referred to as "Act") was passed, mainly on the ground that there was different in the stock found at the time of survey dated 07.03.1991. First appeal filed by the Dealer/opposite party (hereinafter referred to as "Dealer") was allowed in part. Against the said order, dealer filed appeal before the Tribunal, which was allowed vide order dated 25.06.2003 and tax imposed under section 21 of the Act was deleted. Appeal filed by the Commissioner of Trade Tax against the same order of the first appellate authority came up for consideration before the Tribunal subsequently. Tribunal held that on the consideration of entire facts and circumstances, appeal of the dealer has already been allowed. However, Tribunal further dealt the matter on merit and held that the levy of tax was not justified. Finding of the Tribunal is finding of fact. No question of law is involved.
In the result, revision fails and is accordingly, dismissed.
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