High Court of Judicature at Allahabad
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Commissioner Trade Tax v. Kanpur Glass House & Picture House - SALES/TRADE TAX REVISION No. 1788 of 2004  RD-AH 12359 (27 July 2006)
Hon'ble Rajes Kumar, J.
Heard learned Standing Counsel.
By the impugned order, Tribunal has deleted the penalty under section 10-A of Central Sales Tax Act. Tribunal held that the Dealer/opposite party (hereinafter referred to as "Dealer") was registered under Central Sales Tax Act for the purchase of metal picture frame. Penalty has been levied on the ground that the dealer was registered under the Act to purchase the metal picture frame while it had purchased aluminium patti and issued Form -C in respect thereof. Tribunal held that aluminium patti had also been used as picture frame and there was no malafide on the part of the dealer. Finding of the tribunal is finding of fact. No question of law is involved in the present revision. Revision fails and is accordingly, dismissed.
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