High Court of Judicature at Allahabad
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Commissioner Trade Tax v. Swastik Fragrancies - SALES/TRADE TAX REVISION No. 1183 of 2004  RD-AH 4836 (1 March 2006)
Hon'ble Rajes Kumar, J
Heard Learned Standing Counsel.
By the impugned order, Tribunal has affirmed the order of the first appellate authority by which the penalty levied under section 15-A (1) (o) of the Act has been set aside. Both the authorities below found that there was no intention to evade the tax. It has been held that along with the goods, invoice and challan were available and only the declaration form was not available. It was found that the payments were made by cheque to the parties and the goods sought to be imported was raw material. On these facts, it has been held that there was no attempt to evade the tax. Findings of the appellate authorities are finding of fact. No question of law is involved in the present revision.
Revision fails and is, accordingly, dismissed.
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