Allahabad High Court
The Commissioner Trade Tax U.P. vs S/S Atique Enterprises on 7 January, 2010
Author: Bharati Sapru
Bench: Bharati Sapru
Court No. - 30 Case :- SALES/TRADE TAX REVISION No. - 1629 of 2006 Petitioner :- The Commissioner Trade Tax U.P. Respondent :- S/S Atique Enterprises Petitioner Counsel :- S.C. Hon'ble Bharati Sapru, J.
Heard learned Standing Counsel for the State. This revision has been filed by the State under Section 11(1) of the U.P. Trade Tax Act for the assessment year 2000-01 (Central) against the order of the Tribunal dated 21.3.2006. The question of law referred to is hereunder:-
(1) Whether the Tribunal was legally justified in declaring the dealer non-assessable whereas sufficient material with regard to evasion of tax under the inter-state transaction was found established on record which fact has been ignored by the Tribunal ?
The Tribunal has recorded a finding that it was not established from any of the transactions that the assessee had indulged in any of the Central sales for the year in question. The matter is concluded by the finding of fact recorded by the Tribunal, no question of law arises.
This revision is dismissed.
Dt/-7.01.2010 S.P.-1629/06