M/S Satish Chandra And Brothers vs Trade Tax Commissioner, U.P. … on 10 May, 2010

Court No. - 33

Case :- SALES/TRADE TAX REVISION No. - 338 of 2010

Petitioner :- M/S Satish Chandra And Brothers
Respondent :- Trade Tax Commissioner, U.P. Lucknow And Another
Petitioner Counsel :- L.M. Singh
Respondent Counsel :- C.S.C.

Hon'ble Pankaj Mithal,J.

Heard learned counsel for the parties.

The dispute relates to the assessment year 2000-01.

The assessee/revisionist is dealing in food grains. The Tribunal has recorded a
finding that the purchases made by the assessee were not on behalf of Ex-
U.P. dealer, in as much as, no material in this regard was furnished to
establish the same. No form ‘C’ and ‘D’ was also brought on record.
Accordingly, alleged purchases were treated to be his own.

The aforesaid findings are pure findings of fact. No question of law as such
arises for determination in this revision.

The revision has no merit and is dismissed.

Order Date :- 10.5.2010
SKS