THE COMMISSIONER, TRADE TAX U.P. versus S/S BISHANMBHER DASS AND SONS

High Court of Judicature at Allahabad

Indian Supreme Court Cases / Judgements / Legislation

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The Commissioner, Trade Tax U.P. v. S/S Bishanmbher Dass And Sons - SALES/TRADE TAX REVISION No. 2865 of 2004 [2006] RD-AH 18053 (19 October 2006)

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HIGH COURT OF JUDICATURE OF ALLAHABAD

Hon'ble Rajes Kumar, J.

By the impugned order, Tribunal has confirmed the order of the first appellate authority and accepted the books of account and disclosed turnover after accepting the explanation of the dealer in respect of various objections raised by the assessing authority. Findings of both the authorities below are finding of fact. No question of law is involved in the present revision.

Revision fails and is, accordingly, dismissed.

Dated.19.10.2006.

VS.2865/04.

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