The Commissioner Trade Tax, U.P., … vs S/S K.K. Trading Co. on 29 January, 2010

Court No. - 33

Case :- SALES/TRADE TAX REVISION No. - 1779 of 2006

Petitioner :- The Commissioner Trade Tax, U.P., Lucknow
Respondent :- S/S K.K. Trading Co.
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 1997-98 against the order of the
Tribunal dated 28.6.2006. 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 reducing the tax taxable turnover and tax
liability without assigning any reason and proper consideration and
examination of the findings recorded by the assessing authority ?

The Tribunal has accepted the taxable turnover of
the assessee and has given reasons for doing so.
In view of the reasons given by the Tribunal, no
question of law arises.

This revision is dismissed.

Order Date :- 29.1.2010
S.P.