Court No. - 33 Case :- SALES/TRADE TAX REVISION No. - 2303 of 2006 Petitioner :- The Commissioner Trade Tax U.P. Lucknow Respondent :- S/S Abdul Rahman Cane Crusher Petitioner Counsel :- S.C. Hon'ble Pankaj Mithal,J.
Heard learned Standing counsel.
The dispute relates to the assessment year 1991-92. The assessee is a
manufacturer and seller of goods. The assessing authority after rejecting the
books of accounts of the assessee determined the taxable turnover. The said
order has been affirmed by the first appellate authority. However, in further
appeal to the tribunal findings have been reversed and after accepting the
books of accounts, the turnover as disclosed by the assessee was accepted.
The acceptance of the accounts books and the turnover as disclosed by the
assessee does not involve any question of law and the matter is covered by the
findings of fact recorded by the tribunal.
In this view of the matter, no question of law arises in this revision. It is
accordingly dismissed.
Order Date :- 9.7.2010
SKS