COMMNR.,SALES TAX, U.P. vs M/S.KUMAON TRACTORS & MOTORS — C.A. No. 4688/2001

Case Summary: C.A. No. 004688/2001 Commissioner of Sales Tax, U.P. v. M/S. Kumaon Tractors & Motors The Supreme Court allowed the Commissioner's appeals on July 25, 2001, quashing the High Court's order dated July 15, 1998, and restoring the Sales Tax Tribunal's decision. The Court held that the High Court exceeded its jurisdiction under Section 11 of the U.P. Trade Tax Act by reappreciating evidence on matters of fact. The Tribunal had correctly determined the respondent was a dealer liable for sales tax based on documentary evidence (books of accounts, bills issued, and Form 'C' submitted by the respondent itself), not merely a commission agent as the High Court found. This case analysis is maintained by casestatus.in based on publicly available court records.