Court No. - 33 Case :- SALES/TRADE TAX REVISION No. - 532 of 2002 Petitioner :- Chauhan Int Udyog Respondent :- Commissioner Of Trade Tax,U.P.,Lucknow Petitioner Counsel :- Kunwar Saksena Respondent Counsel :- S.C. Hon'ble Bharati Sapru,J.
Heard Sri Kunwar Saxena, the learned counsel for
the applicant and the learned standing counsel for
the respondent.
This revision has been filed by the revisionist under
Section 11 of the U.P.Trade Tax Act for the
assessment year 1989-90 against the order of the
Tribunal dated 20.7.2002.
The questions of law referred to are hereunder:
“(i) Whether, on the facts and in the circumstances
of the case, there was any relevant material to fix
the applicant’s turnover above the taxable limit for
the year under consideration ?
(ii) Whether, on the facts and in the circumstances
of the case, the estimate of the turnover was
arbitrary and excessive ?”
Learned counsel for the assessee has argued that
while making its assessment the Tribunal has failed
to consider the losing stock of the assessee for the
relevant year. However, this point has not
specifically been taken up in the grounds of appeal.
Therefore, it cannot be said that the Tribunal has
not making any just conclusion. The Tribunal has
not committed any mistake.
This revision has no merit and is dismissed.
Order Date :- 27.1.2010
AKJ