High Court of Judicature at Allahabad
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The Commissioner, Trade Tax, U.P. Lucknow v. S/S Ganga Saw Mill Sonarpura, Varanasi - SALES/TRADE TAX REVISION No. 521 of 2001  RD-AH 4811 (19 March 2007)
Hon'ble Rajes Kumar, J.
Heard Learned Standing Counsel.
By the impugned order, Tribunal has deleted the penalty under section 15-A (1)(o) of U.P. Trade Tax Act on the ground that the goods were accompanied by bill, challan, builty and declaration form when it was checked and there was no attempt to evade the tax. Finding of the tribunal is finding of fact. No question of law is involved in the present revision. Revision is accordingly, dismissed.
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