Heard learned counsel for the assessee and the learned standing counsel for the department.
This revision has been filed by the revisionist assessee under section 11 of the U.P. Trade Tax Act against the order of the tribunal dated 12.4.2002 for the assessment year 1998-99. The sole question of law referred is as under:
(i) Whether the Tribunal was justified in dismissing the appeal without considering the claim of the assessee in regard to determination of net turnover after deduction of expenses as permissible under section 3-F read with 44-C of the U.P. Trade Tax Act?"
The tribunal has decided the appeal of the assessee on the basis of record produced by the assessee himself. I see no reason to interfere with the order of the tribunal. No question of law arises.
The revision is dismissed as above. No costs.
Order Date :- 21.1.2010 rk