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