High Court of Judicature at Allahabad
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Commissioner Trade Tax, U.P. Lucknow v. S/S Anuraga Board & Paper Mills Pvt. Ltd. Shamli - SALES/TRADE TAX REVISION No. 2850 of 2004  RD-AH 18162 (27 October 2006)
Hon'ble Rajes Kumar, J.
Heard Learned Standing Counsel.
Dealer/opposite party (hereinafter referred to as "Dealer") claimed to have carried on the business of news print and the turn over of such news print was exempted from tax in the original assessment proceeding. Proceeding under section 21 of U.P. Trade Tax Act (hereinafter referred to as "Act") was initiated on the ground that the dealer was found selling paper at the time of inspection made on 28.08.1997 by the Trade Tax Officer, Check Post and on the basis of the said inspection, proceeding under section 21 of the Act was initiated and the tax was assessed treating it as paper and not news print. First appeal was allowed and the order passed under section 21 of the Act has been set aside. The said order has been confirmed by the Tribunal. Both the authorities found that there was no material before the assessing authority for the year under consideration to infer that the dealer had not sold news print but had sold paper. Findings of both the authorities are finding of fact. No question of law is involved.
In the result, revision fails and is accordingly, dismissed.
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