Court No. - 33 Case :- SALES/TRADE TAX REVISION DEFECTIVE No. - 546 of 2007 Petitioner :- Commissioner Trade Tax Respondent :- S/S S.J.Enterprises Rly. Road Hapur 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 1993-94 against the order of the
Tribunal dated 6.12.2006.
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 legally justified in affirming the order
passed by the first appellate authority directing for refund of the
amount of tax and accepting the claim of the dealer of return of
goods without any valid proof on record ?”
In view of findings of fact recorded by the Tribunal
that the goods were returned within six months, the
question of law is decided in favour of the assessee
and against the department.
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