TMI Blog2008 (8) TMI 863X X X X Extracts X X X X X X X X Extracts X X X X ..... he dispute relates to the assessment years 1994-95 and 1995-96. The arguments were advanced with reference to revision No. 1474 of 2000 relevant to the assessment year 1994-95, hence the facts from the said file are noticed. The learned counsel for the parties agreed that identical controversy is involved in the connected revision No. 1475 of 2000 for the subsequent assessment year. In the memo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to question No. 1, the case of the dealer-applicant was that he is goldsmith and manufactures ornaments only on labour basis. In other words, it was submitted that the work carried out by him was on contract basis and there is no sale of purchase either of bullion or gold ornaments at his hand. The said plea did not find favour with any of the authorities below including the Tribunal. The Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal is based on the material on record and the said finding cannot be said to be arbitrary or perverse. In the absence of any material to the contrary, the Tribunal has rightly drawn the inference that the dealer is carrying on the business of sale and purchase of bullion and gold ornaments, etc. The Tribunal has rightly negatived the plea of the dealer that he is doing job-work only. So f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne per cent. The controversy involved is not res integra and has been set at rest by a judgment of this court in G. D. Steels Gases Private Limited v. Commissioner of Trade Tax [1999] 115 STC 491 (All); [1995] UPTC 35. It has been held that under section 10 of the U.P. Trade Tax Act the Commissioner cannot challenge the assessment order. The subjectmatter of the appeal before the Tribunal was th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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