High Court of Judicature at Allahabad
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Commissioner Trade Tax v. Swastiks Pipes Ltd. - SALES/TRADE TAX REVISION No. 1325 of 2004  RD-AH 5706 (9 March 2006)
TRADE TAX REVISION NO.1325 OF 2004
The Commissioner, Trade Tax, U.P., Lucknow. ....Applicant
S/S Swastik Pipe Limited, Ghaziabad. .Opp.party
Hon'ble Rajes Kumar, J.
By the impugned order Tribunal has set aside the order under section 10-B of Central Sales Tax Act on the ground that the proceedings under section 10-B of the Central Sales Tax Act has been initiated on the basis of the material, which were not available at the time of assessment proceedings and have been obtained after the assessment proceedings.
Heard learned Standing Counsel.
Learned Standing Counsel is not able to show that the findings of the Tribunal are wrong. In the cases of CTT Vs. S/S Suhag Industries, reported in 2000 STI, 19, Zila Bhatta Samiti, Muzaffarnagar Vs. CST, reported in 2004 NTN (Vol.25), 838, M/s A.K. Corporation and another Vs. State of U.P., reported in 1994 UPTC, 75 and M/s Shyam Lal Om Prakash, Arhati, Gulaoti, Bulandshahr Vs. Revision Authority, reported in 1994 UPTC, 525 this Court held that the proceeding under section 10-B of the Act can be taken only on the basis of the record available at the time of the assessment proceeding and not on the basis of the material which was not available at the time of the assessment proceeding.
In the result, revision fails and is accordingly, dismissed.
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