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THE COMMISSINER, TRADE TAX U.P. LKO. versus S/S HAZARILAL SHROTILAL

High Court of Judicature at Allahabad

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The Commissiner, Trade Tax U.P. Lko. v. S/S Hazarilal Shrotilal - SALES/TRADE TAX REVISION DEFECTIVE No. 132 of 1998 [2005] RD-AH 797 (18 March 2005)

 

This is an UNCERTIFIED copy for information/reference. For authentic copy please refer to certified copy only. In case of any mistake, please bring it to the notice of Joint Registrar(Copying).

HIGH COURT OF JUDICATURE OF ALLAHABAD

COURT NO.55

TRADE TAX REVISION NO.132(Defective) OF 1998

The Commissioner, Trade Tax, U.P., Lucknow          Applicant

Versus

.S/S Hazarilal Shrotilal, Aligarh.              .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 10.09.997.relating to the assessment year 1980-1981 under the Central Sales Tax Act.

During the year under consideration, dealer/opposite party (hereinafter referred to as "Dealer") claimed to have made purchases on behalf of Ex-U.P. Principal for Rs.1,87,200/-  as purchasing commission agent and after the purchases, goods were despatched at the destination of Ex-U.P. Principal. It was claimed as inter-State sales. Assessing authority has not accepted the claim of the dealer and levied tax on the purchases. First appellate authority examined each and every transactions and held that the purchases were made on the instruction of Ex-U.P. Principal and after the purchases, goods were despatched at the destination of Ex-U.P. Principal. View of the first appellate authority has been upheld by the Tribunal.

Heard learned Standing Counsel.

I do not find any error in the order of the Tribunal. Finding of the first appellate authority and the Tribunal are findings of fact based on the material on record. In the case of C.S.T Vs. M/S Bakhtawar Lal Kailash Chandra reported in 1992 UPTC  page 971, Apex Court held that the purchases made on behalf of Ex-U.P. Principal and its despatch outside the State of U.P. at the destination of the Ex-U.P. Principal is an inter-State purchases not liable to tax under the U.P. Trade Tax Act.

In view of the above circumstances, I do not find any error in the order of the Tribunal which is concluded by finding of fact.

In the result, revision fails and is accordingly, dismissed.

Dated.18.03.2005.

VS.


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