Court No. - 33 Case :- SALES/TRADE TAX REVISION No. - 35 of 2003 Petitioner :- Commissioner Trade Tax U.P. Lko. Respondent :- S/S Gupta Brothers Galla Vyapari Jhansi Petitioner Counsel :- C.S.C. Respondent Counsel :- K.Saksena Hon'ble Bharati Sapru,J.
This revision under section 11 of the U.P. Trade Tax Act has
been filed by the revisionist State for the assessment year
1998-99 against the order dated 26.9.2002 passed by the
tribunal.
The questions of law referred to are as under:
“(i) Whether under the facts and circumstances of the case, the
Trade Tax Tribunal was legally justified to allow the exemption on the
purchase of Rs.71,39,016/- as inter – State purchases despite the
evidences available on record indicate otherwise?
(ii) Whether the Tribunal has properly utilized the adverse
material available on record?”
The Tribunal has recorded finding of fact that the
transactions of the assessee were in order and his forms
had not been doubted by the first appellate authority on any
count that there was no adverse material against him.
In view of the finding of fact recorded by the tribunal no
question of law arises. I see no reason to interfere with the
order of the tribunal.
The revision is dismissed as above. No costs.
Order Date :- 27.1.2010
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