High Court of Judicature at Allahabad
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The Commissioner, Trade Tax, U.P. Lucknow v. S/S Ram Shree Steels (P) Ltd.,Industrial Area, Orai - SALES/TRADE TAX REVISION No. 803 of 2001  RD-AH 5895 (2 April 2007)
Hon'ble Rajes Kumar, J.
Heard Learned Standing Counsel.
Goods were seized and the penalty was levied under section 15-A (1)(o) of U.P. Trade Tax Act on the allegation that the lesser price of the scrap was disclosed by the dealer/opposite party (hereinafter referred to as "Dealer"). Tribunal accepted the explanation of the dealer in respect of the value shown by it and held that the goods were entered in the books of account 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 fails and is accordingly, dismissed.
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