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COMMISSIONER, TADE TAX U.P. LKO. versus S/S SUBHASH STELL TRADING CORPORATION

High Court of Judicature at Allahabad

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Commissioner, Tade Tax U.P. Lko. v. S/S Subhash Stell Trading Corporation - SALES/TRADE TAX REVISION DEFECTIVE No. 53 of 2000 [2006] RD-AH 5871 (10 March 2006)

 

This is an UNCERTIFIED copy for information/reference. For authentic copy please refer to certified copy only. In case of any mistake, please bring it to the notice of Joint Registrar(Copying).

HIGH COURT OF JUDICATURE OF ALLAHABAD

Court no.55

TRADE TAX REVISION NO.(53) of 2000

AND

TRADE TAX REVISION NO.(54) of 2000

AND

TRADE TAX REVISION NO.(55) of 2000

AND

TRADE TAX REVISION NO.(56) of 2000

AND

TRADE TAX REVISION NO.(57) of 2000

AND

TRADE TAX REVISION NO.(58) of 2000

AND

TRADE TAX REVISION NO.(59) of 2000

AND

TRADE TAX REVISION NO.(60) of 2000

AND

TRADE TAX REVISION NO.(61) of 2000

The Commissioner, Trade Tax, U.P., Lucknow.       Applicant

Versus

S/S Subhash Steel Trading Corporation, Jhansi.                Opp.party

...............

Hon'ble Rajes Kumar, J.

Present nine revisions under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") are directed against the orders of Tribunal dated 8th February, 2000 relating to the assessment years, 1997-98 and 1998-99 by which the Tribunal have allowed the appeals and quashed the orders passed under section 15-A (1) (o) of the Act.

Dealer/opposite party (hereinafter referred to as "the Dealer") had imported goods through a route in which there was no check post. Admittedly, the goods have not been seized and the dealer was not found importing the goods without declaration forms and requisite documents. The entries of the goods were found entered in the books of account. Tribunal deleted the penalty on the ground that the imported goods were the raw materials and were found entered in the books of account and no case of attempt to evade the payment of tax has been made out. Findings of the Tribunal is finding of fact, which does not require any interference.

In the result, all the nine revisions fail and are, accordingly, dismissed.

Dated.10.03.2006.

VS.


Copyright

Reproduced in accordance with s52(q) of the Copyright Act 1957 (India) from judis.nic.in, indiacode.nic.in and other Indian High Court Websites

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