THE COMMISSIONER TRADE TAX, U.P. LUCKNOW versus M/S LALMAN ROSHAN LAL

High Court of Judicature at Allahabad

Indian Supreme Court Cases / Judgements / Legislation

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The Commissioner Trade Tax, U.P. Lucknow v. M/S Lalman Roshan Lal - SALES/TRADE TAX REVISION No. 2943 of 2004 [2006] RD-AH 18513 (1 November 2006)

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HIGH COURT OF JUDICATURE OF ALLAHABAD

Hon'ble Rajes Kumar, J.

Question raised is about the demand of interest under Section 8 (1) of the Act.  The Tribunal has deleted the demand on the amount that at no stage, tax on the export to Nepal has been admitted and thus, tax assessed cannot be treated as admitted tax.  The perusal of order of the Tribunal reveals that the dealer claimed export to Nepal for Rs.4,88,444.81 out of which, claim for Rs.1,59,524.71 was rejected.  In the circumstances, the tax assessed, cannot be treated as admitted tax, inasmuch as, dealer was all along contested the levy of tax.  No question of law is involved in the present revision.

In the result, revision fails, and is, accordingly, dismissed.

Dt:01.11.2006.

MZ/2943/04.

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