High Court of Judicature at Allahabad
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The Commissioner, Trade Tax v. S/S Adhishasi Abhiyanta Public Nalkoop Nirman Khand - SALES/TRADE TAX REVISION No. 1361 of 2000  RD-AH 2302 (12 February 2007)
Hon'ble Rajes Kumar, J
Heard learned Standing Counsel.
By the impugned order, Tribunal has accepted the claim of the dealer that the labour work has been got executed from the contractor and the hand-pumps which have been imported from outside the State of U.P. have not been supplied to the contractor, therefore, there was no question of any sale of hand-pumps by the contractor.
Perusal of the assessment order also reveals that no basis has been given for coming to the conclusion that hand-pumps were supplied by the dealer to the contractor. Finding of the Tribunal is finding of Fact. No question of law is involved in the present revision.
Revision fails and is, accordingly, dismissed.
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