Court No. - 33 Case :- SALES/TRADE TAX REVISION DEFECTIVE No. - 468 of 2007 Petitioner :- The Commissioner Of Trade Tax U.P. Lucknow Respondent :- S/S Rajesh Armary, Court Road, Moradabad 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 2002-03 against the order of the
Tribunal dated 10.12.2006. 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 holding that Arms sold by the dealer
purchased from unregistered dealers does not attract tax liability under
Section 2(ee) of the U.P. Trade Tax Act ?
The order passed by the Tribunal is justified. In the
facts and circumstances of the case the assessee
cannot be said to be a manufacturer in order to
attract the provisions of Section 2(ee). In view of
the findings of fact recorded, no question of law
arises.
The question of law is decided in favour of the
assessee and against the department.
This revision is dismissed.
Order Date :- 22.1.2010
S.P.