High Court of Judicature at Allahabad
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The Commissioner Trade Tax v. Excellent Motors - SALES/TRADE TAX REVISION No. 3033 of 2004  RD-AH 19154 (13 November 2006)
Hon'ble Rajes Kumar, J
Dealer claimed to have made sales against Forms 3-A to the Meerut dealers. Assessing authority rejected the claim on the ground that S/S Shakti Enterprises, Meerut filed an affidavit stating therein that such Forms 3-A have not been obtained by it and have not been issued to the present dealer. First appellate authority deleted the tax on the ground that information has been sent by the assessing authority to Meerut to the effect that the alleged Forms 3-A were issued to the respective parties, who have issued such Forms to the present dealer and the Meerut parties have not subjected to assessment.
Learned Standing Counsel submitted that both the appellate authorities have not adverted to the finding recorded by the assessing authority and has not considered the affidavit filed by S/S Shakti Enterprises, Meerut. He further submitted that it is necessary to verify whether the assessment order passed against the Meerut dealers have become final or not.
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