Allahabad High Court
The Commissioner Trade Tax U.P. Lucknow vs S/S Nava Bharat Duplex Ltd. on 4 January, 2010
Author: Bharati Sapru
Bench: Bharati Sapru
Court No. - 33 Case :- SALES/TRADE TAX REVISION No. - 1720 of 2006 Petitioner :- The Commissioner Trade Tax U.P. Lucknow Respondent :- S/S Nava Bharat Duplex Ltd. Petitioner Counsel :- S.C. Hon'ble Bharati Sapru,J.
This revision has been filed by the State under Section 11(1) of the U.P.Trade Tax Act against the order of the Tribunal dated 21.7.2006 for the Assessment Year 2004-05. The question of law referred to is hereunder:
"(i) Whether on the facts and in the circumstances of the case, the Trade Tax Tribunal was legally justified in setting aside the order passed under Section 13A(4) whereas the transaction in question was not found entered in the books of account and there was violation of provisions of section 13A(4) ?"
The Tribunal has recorded a finding of fact that the transactions of the assessee were duly recorded in his account books and that he was a bonafide dealer.
In view of the findings of fact recorded by the Tribunal no question of law arises.
The revision is without merit and is dismissed.
Order Date :- 4.1.2010 AKJ