High Court of Judicature at Allahabad
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The Commissioner Trade Tax U.P. v. S/S Neveko Biscuit Mfg. Co. - SALES/TRADE TAX REVISION No. 2983 of 2004  RD-AH 18764 (6 November 2006)
Hon'ble Rajes Kumar, J.
Heard Learned Standing Counsel.
By the impugned order, Tribunal has accepted the books of account both under the U.P. Trade Tax Act as well as Central Sales Tax Act. Books of account was mainly rejected on the ground that at the time of survey dated 12.08.1994 only cash memo was found and no other books of account were available. Tribunal has accepted the explanation of the dealer/opposite party in this regard. Finding of the 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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