High Court of Judicature at Allahabad
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The Commissioner, Trade Tax, U.P. Lucknow v. S/S Jaiswal And Co., Basti - SALES/TRADE TAX REVISION No. 448 of 1996  RD-AH 1003 (1 October 2004)
TRADE TAX REVISION NO.448 OF 1996
The Commissioner, Trade Tax, U.P., Lucknow. ....Applicant
S/S Jaiswal and Company, Basti. ....Opp.party
Hon'ble Rajes Kumar, J.
Present revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 26.12.1995 relating to the assessment year 1989-90 under the Central Sales Tax Act.
Applicant had sold food grains outside the State of U.P. in packed condition. No separate price for bardana was charged. Assessing authority had separately levied the tax on bardana. Tribunal held that there was no inter-state sales of bardana. Finding of 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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