Court No. - 33 Case :- SALES/TRADE TAX REVISION DEFECTIVE No. - 549 of 2007 Petitioner :- Commissioner Trade Tax Respondent :- Balaji Traders Petitioner Counsel :- S.C. Hon'ble Bharati Sapru,J.
Cause shown is sufficient. Delay is condoned.
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 1996-97 against the order of the
Tribunal dated 23.11.2006.
The questions of law referred to are hereunder:
“(i) Whether on the facts and in the circumstances of the case, the
Trade Tax Tribunal as well as the first appellate authority were
justified in granting relief on the sale of opening stock of cement
valuing Rs.4,94,500/- ?
(ii) Whether on the facts and in the circumstances of the case, the
Trade Tax Tribunal as well as the first appellate authority were
justified in giving relief to the dealer specially when no
information regarding wastage has been given to the dealer to the
Trade Tax Authorities ?”
The Tribunal has taken on record that the
representative of the State admitted before the first
appellate authority as well as the Tribunal that the
alleged stock of cement was never verified by the
department and therefore, it cannot be said that the
goods have been sold.
In view of the findings of fact recorded by the
Tribunal, no question of law arises.
This revision is dismissed.
Order Date :- 4.2.2010
AKJ