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THE COMMISSIONER, TRADE TAX, U.P. LUCKNOW versus S/S GANGA SAW MILL SONARPURA, VARANASI

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 [2007] RD-AH 4811 (19 March 2007)

 

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

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.

Dt.19.03.07

R./521/01


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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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