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Commissioner,Trade Tax U.P.Lko. v. Garg India Pvt.Ltd. - SALES/TRADE TAX REVISION No. 1169 of 1997 [2005] RD-AH 708 (11 March 2005)


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Hon'ble Rajes Kumar, J.

Heard learned Counsel for the parties.

Vide impugned order dated 26.7.1997 Tribunal has deleted the penalty levied under Section 4-B (6) of the Act.  

Dealer/Opposite Party was involved in the business of manufacture and sales of Oil from Oil Cake and Rice Bran and had sold some of the manufactured oil on consignment basis other than in the course of interstate sales and sales within the State of U. P.  

Tribunal held that oil despatched on consignment basis were oil manufactured out of Khali and Rice Bran purchased from outside the State of U. P. and oil manufactured out of Khali and Rice Bran purchased against Form 3-B were sold inside the State of U. P. and in the course of interstate sales.

While coming to the conclusion, Tribunal has considered the purchases made against Form 3-B, purchases from outside the State of U. P. and entire quantity of oil manufactured, quantity of oil sold inside the State of U. P. and quantity of Oil despatched for sale on consignment basis.  Finding of Tribunal is the finding fact.  Learned Standing Counsel is not able to show that the finding recorded by the Tribunal is wrong or perverse.

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




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