High Court of Judicature at Allahabad
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The Commissioner,Trade Tax, U.P.,Lucknow v. Auto Centre - SALES/TRADE TAX REVISION No. 994 of 2000  RD-AH 1124 (17 January 2007)
Hon'ble Rajes Kumar, J.
At the instance of the Revenue, the following questions have been raised:-
i. "Whether Trade Tax Tribunal was legally justified to accept the account books of the dealer dispatching incriminating adverse material available on record indicate otherwise ?"
ii. "Whether Trade Tax Tribunal has properly utilized the adverse material available on record ?"
Learned Standing Counsel submitted that the books of account and the disclosed turnover have been accepted by the First Appellate Authority. He submitted that the exemption has been wrongly allowed by the Tribunal against Form 3-A and the Tribunal has not treated the compensation received by the Insurance Company as the part of the turnover. The point which the learned Standing Counsel is trying to raise, has not been raised in the revision petition. No question in this regard has been framed, therefore, the argument of learned Standing Counsel cannot be entertained.
In the result, revision fails and is, accordingly, dismissed.
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