Court No. - 30 Case :- SALES/TRADE TAX REVISION No. - 1729 of 2006 Petitioner :- The Commissioner Trade Tax, U.P., Lucknow Respondent :- S/S Diamex International Pvt. Ltd. Petitioner Counsel :- Standing Counsel 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 2000-01 against the order of the
Tribunal dated 16.6.2006. The questions of law
referred to are hereunder:-
(i) Whether on the facts and in the circumstances of the case the Trade Tax Tribunal was
legally justified in granting exemption of tax liability on chassis supplied by other parties
whereas the chassis was supplied was not tax paid and opposite party dealer was liable to
tax on the sale of complete television set ?
The Tribunal has accepted the case of the assessee
that it was not liable to pay any further tax on the
chassis of the Television set as it had already been
paid by the assessee.
In view of the findings of fact recorded, no
question of law arises.
This revision is dismissed.
Order Date :- 12.1.2010
S.P.