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THE COMMISSIONER, TRADE TAX, U.P. LKO. versus S/S VINDHWASINI ENTERPRISES MALGODAM ROAD CANTT. VARANASI

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 [2005] RD-AH 4742 (24 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

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.

Dated.24.10.2005.

VS.823/2004.


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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

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