High Court of Judicature at Allahabad
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The Commissioner, Trade Tax, U.P. Lko. v. S/S Vindhwasini Enterprises Malgodam Road Cantt. Varanasi - SALES/TRADE TAX REVISION No. 823 of 2004  RD-AH 4742 (24 October 2005)
Hon'ble Rajes Kumar, J
Heard learned Standing Counsel.
By the impugned order, Tribunal has deleted the penalty levied under section 13-A (4) of the Act.
On the facts and circumstances, Tribunal has held that the goods were found traceable to a bonafide dealer and the entry of the goods was available in the books of account. Finding of the Tribunal is finding of fact. Learned Standing Counsel is not able to assail the finding recorded by the Tribunal. No question of law is involved in the present revision.
Revision is accordingly, dismissed.
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