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Judgment
This Trade Tax Revision has been preferred u/s 1 of the U.P. Trade Tax Act against order dated 15.09.1999 passed by the Trade Tax Tribunal, Dehradun in Second Appeal Nos. 274/99 (1992-93), 275/99 (1993-94), 276/99 (1994-95), 277/99 (1995-96), 278/99 (1996-97), 279/99 (1995-96) & 280/99 (1996-97). The dispute in the instant revision relates to the Assessment Year 1995-96.
The substantial question of law raised in the revision is as under:
XIV. Whether on the facts and in the circumstances of the case, the Trade Tax Tribunal was legally justified to exempt the transaction of sales of the Articles manufactured in the production unit certified by U.P. Khadi and Gramodyog Board by making use for Forest based mill made papers/Boards, despite the existence of the enlightened fact that only the products of forest based hand made papers/Boards were exempt in line with the provisions u/s 4 of the U.P. Trade Tax Act?
XV. Whether on the facts and in the circumstances of the case, the Trade Tax Tribunal has not passed the order contrary to the provisions of notification Nos. 1224 dated 31.3.92 and 2454 dated 15.10.95?
Brief facts of the case are that the opposite party dealer was a Cooperative Society, registered by the Registrar, Cooperative Societies, Uttar Pradesh, Lucknow. During the Assessment Year 1995-96, the Assessee dealt in the business of varied Articles manufactured in its manufacturing unit from Forest based hand made paper products. No taxable turnover/tax liability was furnished by the opposite party claiming exemptions u/s 4 of the U.P. Trade Tax Act. The exemption claimed by the dealer was rejected and tax liability of Rs. 15,172.00 was imposed by the Assessing Authority. Feeling aggrieved by the order of the Assessing Authority, the opposite party filed first appeal before the Deputy Commissioner (Appeals), Trade Tax, Dehradun, who remanded the case to the Assessing Authority for fresh assessment. Against the order of the Deputy Commissioner, the opposite party preferred second appeal before the Trade Tax Tribunal, Dehradun. Learned Tribunal vide its order dated 15.09.1999 allowed the appeal of the opposite party and quashed the order passed by the Deputy Commissioner.
Being aggrieved by the aforesaid order of the learned Tribunal, the Revenue has preferred this revision.
We have heard learned Additional Chief Standing Counsel. After having gone through the Assessment Order, the order passed by the Deputy Commissioner (Appeals), Trade Tax, Dehradun as well as the impugned order of the Trade Tax Tribunal, Dehradun and in the light of the material available with us, we are of the view that the questions of law raised for determination in the present case have already been concluded by the finding of fact. The Trade Tax Tribunal has elaborately dealt with each and every ground specifically in the impugned judgment and we are in full agreement with the findings recorded by the learned Tribunal in its judgment. The findings recorded by the learned Tribunal are the findings of fact and do not call for any interference by this Court. Therefore, the questions raised in the revision are accordingly decided in favour of the assessee and against the Revenue.
The Trade Tax Revision is devoid of merit and is accordingly dismissed. The order passed by the Tribunal is upheld. No order as to costs.