Court No. - 33 Case :- SALES/TRADE TAX REVISION No. - 44 of 2003 Petitioner :- Commissioner Trade Tax U.P. Lko. Respondent :- Dayal Udyoga Basti Petitioner Counsel :- C.S.C. Hon'ble Bharati Sapru,J.
This revision under section 11 of the U.P. Trade Tax Act has
been filed by the revisionist State for the assessment year
1997-98 against the order dated 16.8.2002 passed by the
tribunal.
The questions of law referred to are as under:
“(i) Whether on the facts and circumstances of the case, the Trade Tax
Tribunal is legally justified to hold that the facts of the present case are
similar to the case of Commissioner Sales Tax U.P. Versus Bakhatwar
Lal Kailash Chandra (1992 U.P.T.C. 971), despite the dealer has not
presented the account books for verification before the assessing
authority or the appellate authority?
(ii) Whether on the facts and circumstances of the case, the Trade Tax
Tribunal is legally justified to accept the claim of inter-State purchases
on the basis of additional evidences without giving opportunity to the
department for verification or rebuttal and without making verification
from the account books of the dealer?
(iii) Whether the order of the Tribunal is correct in view of the
provisions of section 12-B and 12A (2) of the U.P. Trade Tax Act?”
The Tribunal has recorded finding of fact that the assessee
could establish that his transactions have been made for and
on behalf of Ex U.P. Principals. He has established this
factum by way of evidence.
In view of the finding of fact recorded by the tribunal is
justified, no question of law arises. I see no reason to
interfere with the order of the tribunal.
The revision is dismissed as above. No costs.
Order Date :- 27.1.2010
rk