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 against the order of the Tribunal dated 27.2.2006.
The questions of law referred to are hereunder: "(i) Whether on the facts and in the circumstances of the case, the Trade Tax Tribunal was legally justified in taxable turnover of the dealer against the turnover assessed by the assessing authority which is bar on the material available on the record as well as the material found at the time of survey dated 6.2.2003 ?
(ii) Whether on the facts and in the circumstances of the case the Trade Tax Tribunal was justified in deleting the tax levied under the provisions of Central Sales Tax Act ?"
The Tribunal has given reason for estimating the taxable turnover of the assessee. I see no reason to interefere in the order passed by the Tribunal. This revision is without merit and is dismissed. Order Date :- 6.1.2010 AKJ