1999 (5) TMI 585

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... cember 2, 1997 passed by the Trade Tax Tribunal, Allahabad whereby it deleted an additional turnover assessed under section 21(2) of the Act. 2.. I have heard Sri. B.K. Pandey, learned Standing Counsel for the Commissioner revisionist and Sri Piyush Agrawal, learned counsel for the dealerrespondent. 3.. The respondent is a cement manufacturer and has a cement dump at Allahabad from where it se .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ver already assessed. It is incomprehensible that the dealer concealed the turnover of about Rs. 1 lakh. No actual concealment of the sales was found. The Tribunal, therefore, has concluded that there was no escapement of turnover. This is a finding of fact and no cause for interference is made out. The revision petition is dismissed with costs that I assess at Rs. 1,500 (rupees one thousand five .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X