High Court of Judicature at Allahabad
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The Commissioner, Trade Tax,U.P. Lucknow v. M/S Intrigriti Caps Ltd. - SALES/TRADE TAX REVISION No. 1755 of 2004  RD-AH 12105 (24 July 2006)
Hon'ble Rajes Kumar, J.
Heard learned Standing Counsel.
By the impugned order, Tribunal has rejected the appeal filed by the Commissioner of Trade Tax and confirmed the order of the first appellate authority deleting the penalty under section 13-A(4) of U.P. Trade Tax Act. Both the courts below have found that the good was found entered in the books of account. Finding of the Tribunal is finding of fact. No question of law is involved in the present revision. Revision is accordingly, dismissed.
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