High Court of Judicature at Allahabad
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Commissioner Trade Tax v. S/S A.M.C. Coated Fabricks - SALES/TRADE TAX REVISION No. 1324 of 2004  RD-AH 5704 (9 March 2006)
TRADE TAX REVISION NO.1324 OF 2004
The Commissioner, Trade Tax, U.P., Lucknow. ....Applicant
S/S A.M.C. Coated Fabricks Sector-9, Nodia. ... .Opp.party
Hon'ble Rajes Kumar, J.
Present revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 18.10.2003 relating to the assessment year 1995-96, by which Tribunal has affirmed the order of first appellate authority deleting the penalty levied under section 15-A (1) (o) of the Act.
Brief facts of the case are that the vehicle was intercepted by Trade Tax Officer, Mobile Squad, Noida while the goods was in transit from Delhi to Noida. At the time of checking, it was found that the documents were relating to 3000 Kg. of Calcium Carbonate while on physical verification, goods loaded was found PVC Resin. On account of difference in the goods, goods were seized and subsequently, penalty proceedings under section 15-A (1) (o) of the Act was initiated. Dealer contended that selling party was dealing both in Calcium Carbonate and PVC Resin and the appearance of both the goods were alike and both were white in appearance and by mistake of illiterate employee instead of Calcium Carbonate, PVS Resin was loaded. It was further contended that Calcium Carbonate is raw material of the dealer/opposite party (hereinafter referred to as "Dealer") for which order was placed. Assessing authority had not accepted the plea and levied the penalty under section 15-A (1) (o) of the Act. First appellate authority accepted the plea of the dealer and set aside the penalty. Tribunal confirmed the order of the Tribunal. Finding of the Tribunal is finding of fact, which is based on material on record and can not be said perverse and without any material. No question of law is involved.
In the result, revision fails and is accordingly, dismissed.
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