Court No. - 33 Case :- SALES/TRADE TAX REVISION No. - 2333 of 2006 Petitioner :- The Commissioner Trade Tax U.P. Lucknow Respondent :- S/S Sharda Plywood Industries Ltd. Petitioner Counsel :- S.C. Hon'ble Bharati Sapru,J.
This revision under section 11 of the U.P. Trade Tax Act has
been filed by the revisionist State for the assessment year
1985-86 against the order dated 12.7.2006 passed by the
tribunal.
The question of law referred to is as under:
“(i) Whether on the facts and in the circumstances of the case, the
Trade Tax Tribunal was legally justified in affirming the order passed
by the first appellate authority imposing tax liability on the block board
under notification no. 6074 dated 1.10.83 whereas the same is liable to
tax as per notification no. 5784 dated 7.9.81?”
The Tribunal has come to the conclusion that the block
board is wood product and has taxed accordingly.
In view of the above, the order of the tribunal is justified. No
question of law arises. I see no reason to interfere with the
order of the tribunal.
The revision is dismissed as above. No costs.
Order Date :- 13.8.2010
rk