Court No. - 30 Case :- SALES/TRADE TAX REVISION No. - 1627 of 2006 Petitioner :- The Commissioner Trade Tax U.P. Respondent :- S/S Atique Enterprises Petitioner Counsel :- S.C. Hon'ble Bharati Sapru, J.
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 2000-2001 (Central) against the order of the
Tribunal dated 21.3.2006. The question of law referred to is hereunder:-
(1) Whether on the facts and circumstances of the case, the Trade Tax
Tribunal was justified in holding that the dealer has not made any
central sales ?
The Tribunal has recorded a finding that it was not established from any of
the transactions that the assessee had indulged in any of the Central sales for
the year in question. The matter is concluded by the finding of fact recorded
by the Tribunal, no question of law arises.
This revision is dismissed.
Dt/-7.01.2010
S.P.-1627/06