High Court of Judicature at Allahabad
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The Commissioner Trade Tax U.P. Lucknow v. S/S Eastern Metal Industries - SALES/TRADE TAX REVISION No. 447 of 2001  RD-AH 4480 (14 March 2007)
Hon'ble Rajes Kumar, J.
Heard learned Standing Counsel.
By the impugned order, Tribunal has confirmed the order of the first appellate authority deleting the penalty under section 13-A (4) of U.P. Trade Tax Act. Both the appellate authorities have found that the goods were accompanied by the bill while it was in transit and it was duly recorded in the books of account. Finding of the Tribunal is 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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