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of <h1>Commissioner's Tax Appeal Dismissed, Tribunal's Order Upheld on Agricultural Implement Exemption</h1> <h3>Commissioner of Trade Tax Versus Royal Kala</h3> The Allahabad HC dismissed the Commissioner of Trade Tax's revision against the Tribunal's order favoring the assessee on tax exemption for agricultural ... - The Allahabad High Court dismissed the revision filed by the Commissioner of Trade Tax against the Tribunal's order favoring the assessee dealing with agricultural implements exempt from tax. The Tribunal found no discrepancies in the assessee's books of account, leading to the dismissal of the Commissioner's appeal. The Court upheld the Tribunal's decision, stating that there was no basis for interference in the revision under Section 11 of the Act.
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