- (1.) These two trade tax revisions have been filed by the dealer Singh Int Udyog, Allahabad, under Section 11 of the U.P. Trade Tax Act, 1948 (hereinafter referred to as, "the Act") assailing the judgment and order dated September 14, 1988 passed by the Trade Tax Tribunal Bench III, Allahabad dismissing second appeals filed by the dealer relating to assessment years 1980-81 and 1981-82.
(2.) The following questions of law have been sought to be raised in Trade Tax Revision No. 9 of 2008 relating to assessment year 1981-82. (i) Whether, on the facts and in the circumstances of the case, the Tribunal is legally justified in confirming the estimate of the taxable turnover at Rs. 3,10,250 relating to bricks, coal and sand (ii) Whether the estimate of the firing period at 68 days and production at 11,40,000 bricks are based on any material and are legally correct (iii) Whether there is any material to hold that the applicant has done any activity of Pathai, Bharai, sale of bricks during the year under consideration (iv) Whether the estimate of the average selling rate at Rs. 225 is based on any material while in a number of kilns much less selling rate has been estimated inasmuch as the applicant s kiln is situated in a village
(3.) Further the following questions of law have been sought to be raised in Trade Tax Revision No. 170 of 2008 relating to the assessment year 1980-81. (i) Whether, on the facts and in the circumstances of the case, the Tribunal is legally justified in confirming the order of the first appellate authority estimating the production of bricks at 12,00,000 during the year under consideration and taxable turnover at Rs. 2,46,400 relating to bricks, coal purchased and sand (ii) Whether there is any material on record to infer the production of bricks, production, nikoshi and sales of bricks during the year under consideration (iii) whether the estimate of selling rate at Rs. 160 per thousand bricks is based on any material and is legally justified.;