High Court of Judicature at Allahabad
Case Law Search
M/S Swatantra Steels v. The Commissioner Of Trade Tax, U.P., Lucknow - SALES/TRADE TAX REVISION No. 289 of 2004  RD-AH 994 (1 October 2004)
Hon'ble Rajes Kumar, J.
The present revision under Section 11 of U. P. Trade Tax Act (hereinafter referred to as ''Act') is directed against the order of Tribunal dated 02.1.2004 relating to assessment years 1984-85.
Applicant was carrying on the business of Iron Scrap and alleged to have made purchases only within the State of U.P. This plea had not been accepted by the Assessing Authority and the Assessing Authority estimated taxable turnover at Rs.43,00,000/- under the U. P. Sales Tax Act and Rs.2,00,000/- under the Central Sales Tax Act. Applicant as well as Commissioner of Trade Tax filed appeals before the Tribunal. Tribunal vide impugned order, allowed the appeals of applicant and Commissioner of Trade Tax and remanded back the matter to the Assessing Authority for decision.
Heard Counsel for the parties.
I have perused the order of Tribunal and the authorities below. I do not find any error in the order of Tribunal in remanding the case back to the Assessing Authority.
In the facts and circumstances, no interference is called for. Assessing Authority may pass assessment order afresh on the basis of material on record and after making necessary enquiries and on consideration of explanation of dealer.
In the result, revision fails and is accordingly dismissed.
Double Click on any word for its dictionary meaning or to get reference material on it.