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THE COMMISSIONER, TRADE TAX LKO. versus S/S KUNWAR PAL SINGH, CONTRACTOR

High Court of Judicature at Allahabad

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The Commissioner, Trade Tax Lko. v. S/S Kunwar Pal Singh, Contractor - SALES/TRADE TAX REVISION No. 604 of 1999 [2006] RD-AH 18925 (8 November 2006)

 

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HIGH COURT OF JUDICATURE OF ALLAHABAD

Hon'ble Rajes Kumar, J.

Present revision under Section 11 of U. P. Trade Tax Act (hereinafter referred to as the ''Act') is directed against the order of the Tribunal dated 15.01.1999 relating to the assessment year 1987-88.

During the year under consideration, dealer had executed the works contract for Rs.5,14,098/- and had also supplied the material for Rs.3,97,498/-.  The works contract was claimed to be a civil works contract and liability of tax had been admitted under Section 7-D of the Act.

So far as supply of material is concerned, dealer claimed to have purchased the material within the State of U. P. and have not imported any goods from outside the State of U. P.  List of purchases of the material was also furnished before the Assessing Authority.  The Assessing Authority, however, levied the tax on the turnover of Rs.4,10,000.  The First Appellate Authority deleted the tax on the ground that the dealer had furnished the list of purchases stating therein, the bill number and the name of seller before the Assessing Authority and all the purchases were made within the State of U. P.  It has also been observed that the purchase vouchers had also been maintained.  The First Appellate Authority held that the dealer had neither used any Forms-C and 31 nor there is any evidence of purchase of goods outside the State of U. P. and accordingly, deleted the tax on the material supplied by the dealer.  Appeal filed by the Commissioner of Trade Tax, has been dismissed by the Tribunal.  The Tribunal affirmed the order of the First Appellate Authority.

Heard learned Counsel for the parties.

I do not find any error in the order of the Tribunal. Findings of both the Appellate authorities are the findings of fact, which does not require any interference.

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

Dt:08.11.2006.

VS/604/99.


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