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COMMISSIONER, TRADE TAX U.P. LUCKNOW versus ANIL KUMAR AGRAWAL, CHANDAUSI

High Court of Judicature at Allahabad

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Commissioner, Trade Tax U.P. Lucknow v. Anil Kumar Agrawal, Chandausi - SALES/TRADE TAX REVISION No. 720 of 2001 [2007] RD-AH 5438 (28 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, the Tribunal has set aside the penalty levied under Section 13-A (4) of the Act.  The Tribunal held that the goods were found entered in the books of account.  Perusal of the order under Section 13-A (4) of the Act reveals that the Builty, Invoice and Mandi Gate Pass etc.  were available alongwith the goods.  Finding of the Tribunal is the finding of fact.   No question of law is involved in the present revision.

In the result, revision fails and is, accordingly, dismissed.

Dt:28.03.2007.

MZ/720/01.


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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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