M/S Aakash Trading Company, Ajuha ... vs Commissioner Of Commercial ...
2013 Latest Caselaw 5271 ALL

HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 

?Court No. - 10
 

 
Case :- SALES/TRADE TAX REVISION No. - 661 of 2013
 

 
Applicant :- M/S Aakash Trading Company, Ajuha Kaushambi
 
Opposite Party :- Commissioner Of Commercial Taxes, U.P. Lucknow
 
Counsel for Applicant :- Krishna Agrawal
 
Counsel for Opposite Party :- C.S.C.
 

 
Hon'ble Arun Tandon,J.

The tax authorities under the order impugned have recorded amongst other that after the goods in question were purchased by the revisionist, the same were processed for improving the quality of the goods so as to make them suitable for export. These processed goods were sold to exporter situate outside the State of Uttar Pradesh. It has been recorded that the assessee had charged 12.7% of the total cost of the goods towards the cost of the process applied and the commission. In the facts of the case, the movement of goods had not occasioned from the State of U.P. to outside the State of U.P. in pursuance of any inter-state purchase made by the Ex-U.P. Purchaser. The Tribunal, therefore, came to the conclusion that in the facts of the case that the purchase did not precede direct export so as to be deemed in the course of export. Accordingly, it has dismissed the revision and has maintained the order of the First Appellate Authority.

The findings recorded by the Tribunal are based on appreciation of evidence which cannot be termed as perverse or based on no evidence.

The Revision is dismissed.

Dated :29.08.2013

VR/CTR 661/13