Court No. - 30 Case :- SALES/TRADE TAX REVISION No. - 1633 of 2006 Petitioner :- The Commissioner Trade Tax U.P. Respondent :- S/S Surya Traders Petitioner Counsel :- S.C. Hon'ble Bharati Sapru, J.
Heard learned Standing Counsel for the State.
This revision has been filed by the State under Section 11(1) of the U.P. Trade
Tax Act for the assessment year 2002-03 against the order of the Tribunal
dated 12.4.2006. The question of law referred to is hereunder :-
(1) Whether on the facts and circumstances of the case, the Trade Tax
Tribunal was legally justified in affirming the order passed by the first
appellate authority ignoring the findings recorded by the assessing
authority by which huge evasion of tax was established on record?
The Tribunal has given reasons for reducing the taxable turnover of the
assessee.
In view of the reasons given by the Tribunal no question of law arises.
This revision is dismissed.
Dt/-7.01.2010
S.P.-1633/06