Court No. - 59
Case :- SALES/TRADE TAX REVISION No. - 1152 of 2009 Revisionist :- M/S Prabhat Sun Pipes Opposite Party :- Commissioner Commercial Tax Counsel for Revisionist :- Krishna Agarwal Counsel for Opposite Party :- C.S.C.
Hon'ble Saumitra Dayal Singh,J.
1. Present revision has been filed by the assessee against the order of the Commercial Tax Tribunal, Gorakhpur dated 28.08.2009 passed in Second Appeal No. 40 of 2009 for A.Y. 2004-05 (entry tax). By that order, the Tribunal has dismissed the appeal filed by the assessee and thus confirmed the first appeal order.
2. The revision has been filed by the assessee to dispute the entry tax liability determined on estimation basis arising from the assessment proceedings under the U.P. Trade Tax Act, 1948.
3. Insofar as the revision filed by the assessee arising from the U.P. Trade Tax Act being TTR 1153 of 2009 has been dismissed by a separate order passed today (27.09.2019) and in the present revision, the disputed tax amount is Rs. 5,000/-, the present revision also lacks merit and is accordingly dismissed.
Order Date :- 27.9.2019 AHA