Court No. - 33 Case :- SALES/TRADE TAX REVISION No. - 247 of 2003 Petitioner :- The Commissioner Trade Tax U.P. Lucknow Respondent :- S/S Prakash Traders Basti Petitioner Counsel :- C.S.C. Respondent Counsel :- O.P.Pandey,R.S.Chaudhary,S.N.Tripathi Hon'ble Bharati Sapru,J.
This revision has been filed by the State under
Section 11 of the U.P.Trade Tax Act against the
order of the Tribunal dated 30.10.2002 for the
Assessment Year 1996-97 in proceedings initiated
under Section 9(2) of the U.P.Trade Tax Act. The
questions of law referred to are hereunder:
“Whether on the facts and in the circumstances of
the case, the Trade Tax Tribunal was legally
justified to quash the orders of the authorities below
and to accept the dealers declared transactions of
inter-State purchases inspite of the fact the
authorities below established the impugned
transactions of purchases as the dealers purchases in
his own account on the basis of the report from
S.I.B.unit Varanasi ?
(ii) Whether on the facts and in the circumstances
of the case, the Trade Tax Tribunal has correctly
utilised the material available on record ?”
The Tribunal has referred the findings of fact that it
was satisfied that the transactions have been made
by the assessee for and on behalf of its U.P.
members and has also recorded that the transactions
were duly recorded in 6R and 9R accounts and also
the assessee could produce the Mandi Gate passes
for the said transactions.
In view of the findings recorded by the Tribunal no
question of law arises.
This revision has no force and is dismissed.
Order Date :- 6.1.2010
AKJ