Court No. - 33 Case :- SALES/TRADE TAX REVISION No. - 1762 of 2006 Petitioner :- The Commissioner Trade Tax U.P., Lucknow Respondent :- S/S Swastik Packaging Indistries 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 2002-03 in proceedings initiated
under Section 4(6) against the order of the Tribunal
dated 30.5.2006. 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 justified in affirming the order passed by the first appellate
authority accepting the claim of local purchases by the dealer hence exempt
whereas the dealer could not establish on record that the seller and purchases
belonged to the same local area ?
The Tribunal has recorded a finding of fact that
both the purchases were operating within the same
local area, therefore, no entry tax was attracted.
This revision is dismissed.
Order Date :- 27.1.2010
S.P.