Court No. - 33 Case :- SALES/TRADE TAX REVISION DEFECTIVE No. - 505 of 2007 Petitioner :- Commissioner Trade Tax Respondent :- Gupta Traders Petitioner Counsel :- S.C. Hon'ble Bharati Sapru,J.
Heard learned standing counsel for the State, Sri
V.K. Pandey, and Sri Suyash Agarwal, the learned
counsel for the assessee.
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 12.12.2006.
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 for transaction
against form 3C(1)(2) whereas the same was never
produced before any authority and further dealer
being the first purchaser of Deshi Ghee was liable
to tax as the selling dealer was exempt under
Section 4A ?”
The Tribunal has recorded a finding that the
assessee had produced form 3C(1)(2) before the
authority.
In view of the findings of fact recorded by the
Tribunal, no question of law arises.
This revision is dismissed.
Order Date :- 2.2.2010
AKJ