High Court of Judicature at Allahabad
Case Law Search
Commissioner, Trade Tax U.P. Lucknow v. Anil Kumar Agrawal, Chandausi - SALES/TRADE TAX REVISION No. 720 of 2001  RD-AH 5438 (28 March 2007)
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.
Double Click on any word for its dictionary meaning or to get reference material on it.