High Court of Judicature at Allahabad
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The Commissioner, Trade Tax, U.P. Lucknow v. S/S Agro Leaf Industries - SALES/TRADE TAX REVISION DEFECTIVE No. 352 of 1999  RD-AH 7292 (9 December 2005)
TRADE TAX REVISION NO.(352) of 1999.
The Commissioner, Trade Tax, U.P., Lucknow. Applicant
S/S Agro Leaf Industries, Muzaffarnagar. Opp.Party.
Hon'ble Rajes Kumar, J.
Present revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 27th October, 1998 relating to the assessment year 1992-93 by which the Tribunal has confirmed the order of the first appellate authority and deleted the penalty levied under section 10-A of the Central Sales Tax Act.
The dealer opposite party (hereinafter referred to as "the dealer") was carrying on the business of manufacture and sale of agricultural implements and was registered under the Central Sales Tax Act for the purchases of iron scrap. Assessing authority levied the penalty on the ground that during the year under consideration, dealer had purchased old iron circle and kamani and issued Form C in respect thereof it was registered for iron scrap. The claim of the dealer was that the old iron circle and kamani were purchased in weight as iron scrap. First appeal filed by the dealer has been allowed and the penalty order has been quashed. Commissioner of Trade Tax filed appeal before the Tribunal, which has been dismissed by the impugned order.
Heard learned counsel for the parties.
Tribunal held that the dealer had purchased old iron circle and kamani in weight as iron scrap for which it was registered under the Central Sales Tax Act and, therefore, there was no misrepresentation on the part of the dealer in issuing Form C while making the purchases. Finding of the Tribunal is finding of fact. Learned Standing Counsel is not able to assail the finding recorded by the Tribunal.
In the result, revision fails and is, accordingly, dismissed.
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