The Commissioner, Trade Tax, U.P. … vs S/S Jai Ma Durga Coal Depot on 2 April, 2010

Court No. - 33

Case :- SALES/TRADE TAX REVISION No. - 2102 of 2006

Petitioner :- The Commissioner, Trade Tax, U.P. Lucknow
Respondent :- S/S Jai Ma Durga Coal Depot
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 for the
assessment year 1994-95 against the order of the
Tribunal dated 11.7.2006. 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 justified in affirming the order passed by the first appellate
authority accepting the books of account of the dealer without controverting
the findings recorded by the assessing authority?

The Tribunal has accepted the books of account of
the assessee and has given reasons for doing so.
In view of the reasons given by the Tribunal, no
question of law arises.

This revision is dismissed.

Order Date :- 2.4.2010
S.P.