ALLAHABAD FUELS Vs. COMMISSIONER OF TRADE TAX

JUDGEMENT

(1.) Heard Sri. Ankur Agarwal, holding brief of Sri. Rakesh Ranjan Agarwal, learned counsel for the applicant-revisionist and Sri. BK Pandey, learned Standing Counsel.

(2.) By means of the present revision, revisionist has proposed the following questions of law for the opinion of the Court:-

(3.) The brief facts of the case are that the revisionist carries on the business of the wholesale purchase and sale of Coal. The Assessment Year, in question, 2003-04 under the U.P. Trade Tax (hereinafter referred to as the 'Tax'). The revisionist has disclosed the total purchase of Coal to the tune of Rs. 37, 68, 283.69/-.