High Court of Judicature at Allahabad
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The Commissioner Trade Tax v. S/S Indo Paints And Chemicals - SALES/TRADE TAX REVISION No. 230 of 2001  RD-AH 3638 (1 March 2007)
Hon'ble Rajes Kumar, J.
Heard learned Standing Counsel.
The Tribunal has recorded the categorical finding that the goods were found entered in the books of account. At the time of checking, the goods were found accompanied by the Challans. The goods were seized on the ground that in the Challans, serial numbers were not mentioned. No case has been made out that the goods were not found entered in the books of account. Finding of the Tribunal is the finding of fact. No question of law is involved in the present revision.
In the result, revision fails and is, accordingly, dismissed.
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