High Court of Judicature at Allahabad
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Commissioner Trade Tax U.P. v. S/S Comfort Shoe Factory - SALES/TRADE TAX REVISION No. 3049 of 2004  RD-AH 19176 (14 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. First appellate authority held that there is no material for the assessment years 1996-97 and 97-98 that the turn over was above taxable limit. Survey dated 26.09.1998 which has been relied upon by the assessing authority w as not relevant for the assessment years in dispute. Findings of both the authorities are finding of fact. No question of law is involved in both the revisions.
In the result, Trade Tax Revision Nos.3049 and 3050 of 2004 fails and are accordingly, dismissed.
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