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THE COMMISSIONER, TRADE TAX,U.P. LUCKNOW versus M/S INTRIGRITI CAPS LTD.

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 [2006] RD-AH 12105 (24 July 2006)

 

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 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.

Dt.24.07.06

R./1755/04


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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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