Court No. - 33 Case :- SALES/TRADE TAX REVISION No. - 1794 of 2006 Petitioner :- The Commissioner Trade Tax U.P., Lucknow Respondent :- S/S Motvani Fire Works Petitioner Counsel :- Standing Counsel Case :- SALES/TRADE TAX REVISION No. - 1791 of 2006 Petitioner :- The Commissioner Trade Tax U.P. Lucknow Respondent :- S/S P.K. Traders M.P. Petitioner Counsel :- Sc 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 9.6.2006. The question of law
referred to is hereunder:-
(i) Whether on the facts and in the circumstances of the case, the Trade Tax
Tribunal was justified in affirming the order passed by the first appellate
authority accepting the claim of return of goods and granting exemption
thereof whereas the claim as made by the dealer relating to return of goods
could not be established on record by means of any evidence or proof ?
Both the first appellate authority and the Tribunal
have given relief to the assessee by accepting his
explanation after giving reasons.
In view of the reasons given by the Tribunal, no
question of law arises.
This revision has no merit and is dismissed.
Order Date :- 2.2.2010
S.P.