Court No. - 28
Case :- SALES/TRADE TAX REVISION No. - 74 of 2019 Applicant :- The Commissioner, Commercial Tax U.P Opposite Party :- S/S Shatabdi Travels Counsel for Applicant :- Bipin Kumar Pandey
Hon'ble Rohit Ranjan Agarwal,J.
Heard Shri Bipin Kumar Pandey, learned Standing Counsel for revisionist.
Present revision under Section 58(1) of the U.P. Value Added Tax Act assails the judgment passed by Commercial Tax Tribunal, Kanpur.
Premises of the respondent-assessee was surveyed by joint inspection team. An assessment was made on 15.03.2017 and tax of Rs.72,40,000/- was assessed.
Against the assessment order, first appeal was filed by the dealer, which was allowed and the matter was remitted back to the assessing authority.
Against the remand order, dealer filed an appeal before the Commerical Tax Tribunal, which by order dated 14.11.2018 had partly allowed the appeal and reduced the quantum of tax by Rs.70,10,000/-.
The matter is concluded by findings of fact and no question of law arises in the present revision.
Therefore, the revision is dismissed.
Order Date :- 28.2.2019 A.N. Mishra