Over 2 lakh Indian cases. Search powered by Google!

Case Details

THE COMMISSIONER, TRADE TAX, U.P. LUCKNOW versus S/S KISHAN PRODUCTS LTD. BAREILLY

High Court of Judicature at Allahabad

Case Law Search

Indian Supreme Court Cases / Judgements / Legislation

Judgement


The Commissioner, Trade Tax, U.P. Lucknow v. S/S Kishan Products Ltd. Bareilly - SALES/TRADE TAX REVISION DEFECTIVE No. 1453 of 1998 [2005] RD-AH 4530 (20 October 2005)

 

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.

By the impugned order, Tribunal has deleted the penalty levied under Section 15-A (1) (o).  Tribunal has held that the goods sought to be imported was for packing of the material which was not meant for sale and was not liable to tax in the hand of the dealer, therefore, provision of Section 28-A was not applicable relying upon the decision of this Court in the case of S/S Garg Associates Private Limited, Ghaziabad Vs. Commissioner of Trade Tax (1992) STC (High Court) page 462. I do not find any error in the order of Tribunal.

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

Dt:20.10.2005.

MZ/(1453)/98.


Copyright

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

Advertisement

dwi Attorney | dui attorney | dwi | dui | austin attorney | san diego attorney | houston attorney | california attorney | washington attorney | minnesota attorney | dallas attorney | alaska attorney | los angeles attorney | dwi | dui | colorado attorney | new york attorney | new jersey attorney | san francisco attorney | seattle attorney | florida attorney | attorney | london lawyer | lawyer michigan | law firm |

Tip:
Double Click on any word for its dictionary meaning or to get reference material on it.