The Commissioner, Trade Tax, U.P. ... vs S/S Hari Ram And Sons, Allahabad

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 2002-03 against the order of the Tribunal dated 12.5.2006. 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 accepting the books of account of the dealer whereas there is sufficient material on record of under valuation and under assessment ? The Tribunal has accepted the explanation of the dealer by recording finding of fact. In view of the findings of fact recorded by the Tribunal, no question of law arises. This revision is dismissed.

Order Date :- 4.2.2010 AKJ