High Court of Judicature at Allahabad
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The Commissioner Trade Tax U.P. Lucknow v. S/S Auto Waliington Mail Order Pvt.Ltd., Noida - SALES/TRADE TAX REVISION No. 955 of 2001  RD-AH 6396 (6 April 2007)
Hon'ble Rajes Kumar, J.
Heard Sri Nimai Das, Learned Standing Counsel.
Learned Standing Counsel submitted that the dealer/opposite party (hereinafter referred to as "Dealer") had imported sewing machine, artificial jewellery, machinery and machinery parts etc. At the time of inspection Form-31 was found blank and, therefore, goods were seized. He submitted that the Tribunal has deleted the penalty under section 15-A (1)(o) of U.P. Trade Tax Act (hereinafter referred to as "Act") without applying its mind for each individual case. He submitted that the Tribunal has wrongly recorded the finding that the dealer had imported agriculture implements and parts, which was exempted under section 4 of the Act. Thus, order of the Tribunal is patently erroneous.
Learned Standing Counsel may serve the opposite party and file the affidavit of service.
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