Court No. - 33 Case :- SALES/TRADE TAX REVISION No. - 1798 of 2006 Petitioner :- The Commissioner Trade Tax U.P. Lucknow Respondent :- S/S G.K. Chemicals Chandausi Petitioner Counsel :- S.C. 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
2000-2001 against the order dated 9.6.2006 passed by the
tribunal.
The sole question of law referred to is as under:
“(i) Whether on the facts and in the circumstances of the case, the
Trade Tax Tribunal was legally justified in affirming the findings of the
first appellate authority accepting the books of accounts of the dealer
ignoring the findings recorded by the assessing authority based on
survey conducted by special investigation branch and the adverse
material were found therein?”
The Tribunal has accepted the books of accounts of the
assessee and has given reasons for doing so.
In view of the above, the order of the tribunal is justified. 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 :- 3.2.2010
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