The Commissioner, Trade Tax, U.P. … vs S/S Crazy Snaks Pvt. Ltd. on 2 April, 2010

Court No. - 33

Case :- SALES/TRADE TAX REVISION No. - 2105 of 2006

Petitioner :- The Commissioner, Trade Tax, U.P. Lucknow
Respondent :- S/S Crazy Snaks Pvt. Ltd.
Petitioner Counsel :- S.C.

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 1998-99 against the order of the
Tribunal dated 3.7.2006. The question of law
referred to is hereunder:-

(i) 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 accepting the version of the dealer without recording any
findings controverting the findings recorded by the assessing authority ?

The Tribunal has accepted the books of account of
the assessee after giving reasons for doing so.
In view of the reasons given by the Tribunal, no
question of law arises.

This revision is dismissed.

Order Date :- 2.4.2010
S.P.