High Court of Judicature at Allahabad
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The Commissioner Trade Tax, U.P. v. S/S Supreme India Pvt. Ltd. - SALES/TRADE TAX REVISION No. 2016 of 2004  RD-AH 14607 (28 August 2006)
Hon'ble Rajes Kumar, J
By the impugned order, the Tribunal has deleted the penalty under Section 15-A (1) (o) of the Act. The Assessing Authority had levied the penalty on the ground that when the goods were checked, declaration Form was not found completely filled. However, alongwith the goods, bills and builties relating to the goods were produced. The Tribunal deleted the penalty on the ground that the dealer was 100 per cent export Oriented Unit and engaged in the business of manufacturing and sales of Carpet. It has been held that in pursuance of the order, dealer was importing Woolen-Yarn as raw-material required in the manufacturing of Carpet. In the bills of seller S/S Mukund Lal Moti Lal, Woolens Pvt. Ltd., Bikaner and in the bill of S/S Amar Industries, Rajnagar Road, Bikaner, number of declaration Form was duly mentioned and in the declaration Form, seal of seller and purchaser were also affixed. It appears that the details of bills were not mentioned. On the facts and in the circumstances of the case, the Tribunal found that there was no attempt to evade tax and accordingly, penalty was deleted. Finding of the Tribunal is the finding of fact, which does not require any interference.
In the result, revision fails, and is accordingly, dismissed.
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