Court No. - 33 Case :- SALES/TRADE TAX REVISION No. - 2215 of 2006 Petitioner :- The Commissioner Trade Tax U.P. Lucknow Respondent :- M/S Kohinoor Yarn Agency 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 1995-96
against the order of the Tribunal dated 5.10.2005. The
question of law referred to is hereunder:-
“Whether on the facts and in the circumstances of the case the Trade
Tax Tribunal was legally justified in accepting the books of account of
the dealer ignoring the findings recorded by the assessing authority,
affirmed by the first appellate authority and further in holding that
Cotton Yarn and Cotton Waste Yarn are the same for the purpose of
determination of tax liability ?”
The Tribunal has recorded a finding of fact that the Cotton
Yarn and Cotton Waste Yarn is one and the same thing for
the purposes of determining the tax liability.
In view of the findings of fact recorded by the Tribunal, no
question of law arises.
This revision has no merit and is dismissed.
Order Date :- 10.8.2010
S.P.