High Court of Judicature at Allahabad
Case Law Search
M/S Naveen Glass Products,Labour Colony, Firozabad v. The Commissioner Trade Tax U.P.Lok. - SALES/TRADE TAX REVISION No. 383 of 1999  RD-AH 6572 (29 November 2005)
TRADE TAX REVISION NO. 383 Of 1999.
M/S Naveen Glass Products, Firozabad. ...Applicant.
The Commissioner, Trade Tax, U.P. Lucknow ... Opp. Party.
Hon'ble Rajes Kumr, J.
Present revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "the Act") is directed against the order of Tribunal dated 02.01.1999 relating to the assessment year 1991-92 under the U. P. Trade Tax Act, by which, the Tribunal has sustained the penalty at Rs.16,500/- under Section 4-B (5).
The penalty was sustained on the ground that the dealer was issued Recognition Certificate for manufacturing of Glass-wares while in the assessment year 1991-92 packing material purchased against Form 3-B of the Act were used in the manufacturing of laboratory goods, for which, Recognition Certificate was not issued in violation of Section 4-B (5).
Heard learned Counsel for the parties.
Learned Counsel for the applicant is not able to show any error in the order of Tribunal.
In the result, revision fails, and is, accordingly, dismissed.
Double Click on any word for its dictionary meaning or to get reference material on it.