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Judgment
Ashwani Kumar Mishra, J.—Heard learned Standing Counsel and Sri Vishwjit for the opposite party.
This revision arises out of proceedings for the assessment year 2003-04 (central). The Tribunal has returned finding in favour of the assessee to the effect that transactions of goods were made by it for and on behalf of Ex U.P. Principals, and the transactions were duly identified and verified. It is pointed out that a similar issue has been dealt with by this Court in Trade Tax Revision No. 195 of 2010 and the revision has been dismissed.
Learned Standing Counsel has not been able to demonstrate any perversity in the order so as to persuade the Court to take any different course.
Revision accordingly fails and is dismissed.