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Allahabad High Court
The Commissioner Trade Tax U.P., … vs S/S Silverton Papers Ltd., on 29 January, 2010
Court No. - 33

Case :- SALES/TRADE TAX REVISION No. - 1781 of 2006

Petitioner :- The Commissioner Trade Tax U.P., Lucknow
Respondent :- S/S Silverton Papers 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 1995-96 (U.P.) against the order of
the Tribunal dated 31.5.2006. 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 affirming the order passed by the first
appellate authority allowing the exemption against form-3B without following
the provisions as contemplated under section 12-B of the Act by which an
opportunity of verification of the genuineness and validity of the forms so
admitted by the first appellate authority should have been provided to the
assessing authority ?

The Tribunal has accepted the Form-3B filed by the
assessee as genuine and correct.

In view of the findings of fact recorded by the
Tribunal, no question of law arises.

This revision is dismissed.

Order Date :- 29.1.2010
S.P.


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