High Court of Judicature at Allahabad
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Commissioner Trade Tax v. Annu Products Ltd. - SALES/TRADE TAX REVISION No. 1312 of 2004  RD-AH 5498 (8 March 2006)
Hon'ble Rajes Kumar, J.
Penalty has been levied under section 15-A (1)(o) of U.P. Trade Tax Act on the ground that under valuation has been estimated by first appellate authority. Order of the first appellate authority has been confirmed by the Tribunal. Both the appellate authorities have accepted the explanation of the dealer/opposite party with regard to the valuation. No case of interference is made out. Findings of both the appellate authorities are finding of fact. No question of law is involved. Revision fails and is accordingly, dismissed.
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