Allahabad High Court
The Commissioner, Trade Tax, U.P. ... vs S/S Agrawal Motors (Tyers) Mirzpur on 7 January, 2010
Author: Bharati Sapru
Bench: Bharati Sapru
Court No. - 33 Case :- SALES/TRADE TAX REVISION DEFECTIVE No. - 1335 of 2006 Petitioner :- The Commissioner, Trade Tax, U.P. Lucknow Respondent :- S/S Agrawal Motors (Tyers) Mirzpur Petitioner Counsel :- Sc Hon'ble Bharati Sapru,J.
Heard learned standing counsel for the State and Sri Kunwar Saxena for the assessee. This revision has been filed by the State under Section 11(1) of the U.P.Trade Tax Act for the Assessment Year 1994-95 against the order of the Tribunal dated 1.4.2006.
The questions of law referred to are hereunder:
"(i) Whether on the facts and in the circumstances of the case the Trade Tax Tribunal was legally justified in accepting the claim of the dealer against form-3A which was found manipulated and issuing dealer did not admit transactions ?"
The Tribunal has come to the conclusion that Form- 3A used by the assessee were genuine and were not forged and therefore, has allowed the claim for exemption against Form 3A.
In view of the findings recorded I see no reason to interfere in the order passed by the Tribunal. This revision has no merit and is dismissed. Order Date :- 7.1.2010 AKJ