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THE COMMISSIONER, TRADE TAX, LUCKNOW versus S/S SRI RAM COMPOUNDRS, NOIDA

High Court of Judicature at Allahabad

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The Commissioner, Trade Tax, Lucknow v. S/S Sri Ram Compoundrs, Noida - SALES/TRADE TAX REVISION No. 630 of 2001 [2007] RD-AH 5278 (23 March 2007)

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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 (hereinafter referred to as "Act"). Dealer/opposite party (hereinafter referred to as "Dealer") was a unit exempted under section 4-A of the Act. Goods were seized on the ground that in the documents scrap (PVC) rejected was mentioned while plastic granules were found of better quality. Admittedly, the goods were accompanied by the declaration form. In pursuance of the seizure order penalty under section 15-A(1)(o) of the Act was levied, which was deleted by the Tribunal. On the facts and circumstances Tribunal held that 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 fails and is accordingly, dismissed.

Dt.23.03.07

R./630/01

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