Court No. - 30 Case :- SALES/TRADE TAX REVISION No. - 1726 of 2006 Petitioner :- The Commissioner Trade Tax U.P., Lucknow Respondent :- S/S Bhagwashri Papers Pvt., Ltd., Petitioner Counsel :- Standing Counsel Hon'ble Bharati Sapru,J.
This revision has been filed by the State under
Section 11(1) of the U.P. Trade Tax Act for the
assessment year 1998-99 against the order of the
Tribunal dated 5.5.2006. The questions of law
referred to are hereunder :-
(i) Whether on the facts and in the circumstances of the case the Trade Tax Tribunal
was justified in affirming the order passed by the first appellate authority accepting the
claim of the dealer whereas return of the imported goods could not be established by the
dealer on record and further the manufactured goods in comparison to the raw material
purchased by the dealer was shown less as has been shown in the previous assessment
year ?
(ii) Whether on the facts and in the circumstances of the case, the Trade Tax Tribunal
was justified in affirming the order passed by the first appellate authority in holding that
the dealer was not liable to tax on the purchases of baggas from unregistered dealers as
baggas being residue of Sugar Cane are the same commodity ?
The Tribunal has come to the conclusion that the
assessee is not liable to pay any tax on baggas as it
is one and the same thing as Sugar, which is already
tax paid.
In view of the findings of fact recorded by the
Tribunal, no question of law arises.
This revision is dismissed.
Order Date :- 12.1.2010
S.P.