High Court of Judicature at Allahabad
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The Commissioner Trade Tax U.P. v. S/S Mohd. Khalid Prop. Vasta Prime Leather - SALES/TRADE TAX REVISION No. 3166 of 2004  RD-AH 20354 (30 November 2006)
Hon'ble Rajes Kumar, J.
By the impugned order, the Tribunal has deleted the penalty under Section 15-A (1)(o) of the Act. The penalty under Section 15-A (1) (o) of the Act was levied on the ground that the dealer tried to import the goods through the route, in which, there was no Check Post and Form 31 was also not fully fulfilled. Dealer explained that inadvertently, driver entered inside the State of U. P. through the route, in which, there was no Check Post and though, Form 31 was sent by the dealer, but could not be properly filled by the selling dealer. It was submitted that for the purchases, payment was made by Draft no. 128922 dated 05.4.2002 prior to the date of purchase and Form C was also issued. The Tribunal accepted the explanation of the dealer and held that the entries of the goods were found entered in the books of account and in the facts and circumstances of the case, there was no case of an attempt to evade the tax. On the facts and circumstances of the case, finding of the Tribunal is the finding of fact. No question of law is involved in the present revision.
In the result, revision fails and is, accordingly, dismissed.
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