Court No. - 30 Case :- SALES/TRADE TAX REVISION No. - 1631 of 2006 Petitioner :- The Commissioner Trade Tax U.P. Respondent :- S/S Techno Consultant 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 2001-02 against the order of the Tribunal
dated 18.4.2006. The question of law referred to is hereunder :-
(1) Whether on the facts and circumstances of the case, the Trade Tax
Tribunal was legally justified in affirming the order passed by the first
appellate authority accepted the value of the dealer whereas the purchase
made/declared by the dealer were not in consonance that the payment
received by him towards the work done by the dealer establishing
undisclosed purchase made from unregistered dealer ?
By the impugned order dated 18.4.2006 the Tribunal has affirmed the order of
the first appellate authority dated 27.12.2004 wherein it has accepted the
explanation of the dealer with regard to his doing job work.
In view of the findings of fact recorded by the Tribunal, no question of law
arises.
This revision is dismissed.
Dt/-7.01.2010
S.P.-1631/06