High Court of Judicature at Allahabad
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The Commissioner Trade Tax, Up v. S/S Fasal Trading Company - SALES/TRADE TAX REVISION No. 2962 of 2004  RD-AH 18589 (2 November 2006)
Hon'ble Rajes Kumar, J.
Heard learned Standing Counsel.
By the impugned order, Tribunal has confirmed the order of the first appellate authority.
Dealer was carrying on the business of edible oil. It appears that the proceeding under section 21 of the Act was initiated on the ground that the in respect of some of the purchases, the dealer was importer or manufacturer. First appellate authority held that there is no material that the dealer was importer or manufacturer. Finding of the first appellate authority has been upheld. It is settled principle of law that under section 21 of the Act burden lies upon the Revenue to prove that the dealer was importer or manufacturer. Tribunal recorded the finding that the Revenue has failed to prove that the dealer was importer or manufacturer. Finding of the Tribunal is finding of fact. No question of law is involved in the present revision.
Revision fails and is, accordingly, dismissed.
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