High Court of Judicature at Allahabad
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The Commissioner, Trade Tax, U.P. Lucknow v. S/S Salim Madhav 275-Kidwainagar, Meerut - SALES/TRADE TAX REVISION No. 511 of 2001  RD-AH 4939 (20 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 the U.P. Trade Tax Act. Both the authorities have held that the goods were found entered in the books of account. At the time of inspection bill, builty were available. 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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