High Court of Judicature at Allahabad
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The Commissioner, Trade Tax, U.P. Lkw. v. S/S Shyama Ji Traders - SALES/TRADE TAX REVISION No. 1856 of 2004  RD-AH 12609 (31 July 2006)
Hon'ble Rajes Kumar, J.
By the impugned order Tribunal has confirmed the order passed by first appellate authority. First appellate authority has deleted the penalty levied under section 13-A (4) of U.P. Trade Tax Act on the ground that the goods were found entered in the books of account. Finding of the authorities below are finding of fact. No question of law is involved in the present revision. Revision fails and is accordingly, dismissed.
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