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TMI Blog2023 (9) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... al Tax, Lucknow and order dated 31.12.2008, passed by Commercial Tax Tribunal, Lucknow thereby dismissing the appeal preferred by the revisionist. Facts leading to the present case are that the revisionist namely M/S Pradeep Khad Bhandar has been assessed to trade tax by the assessing officer and the first appeal and second appeal has been rejected and, hence, assailing all the aforesaid orders present revision has been filed. While making the said assessment assessing authority was of the view that the business is being run by three brothers namely Pradeep Kumar, Kamlesh Kumar and Vimlesh Kumar and, therefore, treating them to be association of persons the said assessment order has been passed. The assessment has been made against the fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as also rejected vide order dated 31.12.2008. Even in the said order the Tribunal found no infirmity in the assessment of revisionist as association of persons taking into account the survey report and the material which is on record which clearly establishes that all the three brothers were working together for a common business and even the papers collected during the said survey indicated their collective working. The only grievance raised by the revisionist in present revision is that even if the assessment has been made treating the business to be under head of association of persons only the revisionist has been made liable for payment of the Trade Tax while the liability under the head of association of persons would be joint and s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elves go to show that they acted as an 'association of persons'. 7. Following the aforesaid decision of the Apex Court, this Court in the case of M /S Rana and Company, Allahabad v. Commissioner of Sales Tax (supra), has held that for forming 'association of persons' the members of the association must join together for the purpose of producing an income. An "Association of persons" can be formed only when two or more individuals voluntarily combine together for a certain purpose. In other words, there should be sharing of two or more individuals to achieve a particular object with reference to sharing of profit and loss." It is noticed that there is no dispute in the present case with regard to the assessment order but t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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