Court No. - 33 Case :- SALES/TRADE TAX REVISION No. - 1813 of 2006 Petitioner :- The Commissioner Trade Tax U.P. Lucknow Respondent :- S/S Narma Devi Azamgarh 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 1999-2000 against the order of the
Tribunal dated 19.7.2006. 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 granting reduction in the firing period
and selling rate of bricks without controverting the
findings recorded by the assessing authority based
on survey dated 14.5.99 ?
The Tribunal has admitted the turnover of the
assessee who is a brick kiln owner.
In view of the findings of fact recorded by the
Tribunal, no question of law arises.
This revision is dismissed.
Order Date :- 4.2.2010
AKJ