High Court of Judicature at Allahabad
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Commissioner Trade Tax, U.P., Lucknow v. S/S Shiva Oil Industries, Kirawali, Agra - SALES/TRADE TAX REVISION No. 3139 of 2004  RD-AH 19671 (21 November 2006)
Hon'ble Rajes Kumar, J.
Heard Learned Standing Counsel.
By the impugned order, Tribunal has accepted the books of account after accepting the explanation of the dealer in respect of the various objections raised by the assessing authority. Finding of the Tribunal is finding of fact. No question of law is involved in the present revision.
In the result, revision fails and is accordingly, dismissed.
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