High Court of Judicature at Allahabad
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M/S Ranvir Enterprises, Ghaziabad. v. Commissioner of Sales TAx, U. P. Lucknow. - SALES/TRADE TAX REVISION No. 271 of 1994  RD-AH 1852 (24 January 2006)
Court no. 55
Sales Tax Revision no. 271 of 1994.
M/S Ranvir Enterprises, Ghaziabad. .......... .......Revisionist.
Commissioner of Sales Tax U. P. Lucknow......................Respondent.
Hon'ble Rajes Kumar, J.
The present revision under Section 11 of U. P. Sales Tax Act (hereinafter referred to as Act) is directed against the order of Tribunal dated 3.111993 relating to the assessment years 1984-85.
Applicant was holding a Recognition Certificate under Section 4-B and during the year under consideration, applicant had made total purchases of raw-material at Rs.2,55,279/- and out of which, purchases against Form 3-B was at Rs.1,70,995.56 Paise. According to the Tribunal, total purchases against Form 3-B was 67% of the total purchases and therefore, the quantum of sale of goods within U. P. and in the course of interstate sales should be 67% which according to the Tribunal comes to Rs.1,86,982.26 Paise while the applicant had disclosed total sales within the State of U. P. at Rs.73,573.01. According to the Tribunal in respect of Rs.1,13,409.25, applicant had violated the provisions of Section 4-B. Tribunal accordingly confirmed the penalty at Rs.25,000/-.
Heard Counsel for the parties.
Learned Counsel for the applicant is not able to assail the finding of Tribunal. Finding of Tribunal is the finding of Fact.
In the result, revision lacks merit and is accordingly dismissed.
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