The Commissioner, Trade Tax, U.P. … vs S/S Navnit Ent Bhatta on 2 April, 2010

Court No. - 33

Case :- SALES/TRADE TAX REVISION No. - 2104 of 2006

Petitioner :- The Commissioner, Trade Tax, U.P. Lucknow
Respondent :- S/S Navnit Ent Bhatta
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 1999-2000 against the order of the
Tribunal dated 11.7.2006. The question of law
referred to is hereunder:-

(i) Whether on the facts and circumstances of the case the Trade Tax
Tribunal was legally justified in granting reduction in the tax liability on
irrelevant consideration ignoring the findings recorded by the assessing
authority ?

The Tribunal has estimated the turnover of the
assessee, who is a brick kiln owner
In view of the findings of fact recorded by the
Tribunal, no question of law arises.
This revision is dismissed.

Order Date :- 2.4.2010
S.P.