High Court of Judicature at Allahabad
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Commissioner Trade Tax v. Praveen Kumar Sarvagi - SALES/TRADE TAX REVISION No. 1295 of 2004  RD-AH 5504 (8 March 2006)
Hon'ble Rajes Kumar, J.
By the impugned order Tribunal has confirmed the order of first appellate authority deleting the penalty under section 15-A (1)(o) of the U.P. Trade Tax Act. Both the appellate authorities have accepted the explanation of the dealer/opposite party in respect of the goods imported. Findings of the Tribunal is finding of fact. No question of law is involved. Revision fails and is accordingly, dismissed.
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