Court No. - 33 Case :- SALES/TRADE TAX REVISION No. - 2282 of 2006 Petitioner :- The Commissioner Trade Tax U.P. Lucknow Respondent :- S/S Kailash & Company Petitioner Counsel :- S.C. Hon'ble Bharati Sapru,J.
This revision under Section 11(1) of the U.P. Trade Tax Act
has been filed by the State for the assessment year 1997-
98(U.P.) against the order of the Tribunal dated 7.6.2006.
The question of law referred to is hereunder:-
“Whether under the facts and circumstances of the case the Tribunal
and the Joint Commissioner (Appeal ) have committed a manifest error
of law and facts to allow deductions under Section 3F of the Act and to
reduce the turnover and tax determined by the assessing authority ?”
The Tribunal has allowed certain deductions to the assessee
under Section 3F and has given reasons for doing so.
In view of the above, I see no reason to interfere in the order
passed by the Tribunal.
This revision has no merit and is dismissed.
Order Date :- 11.8.2010
S.P.