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THE COMMISSIONER TRADE TAX versus LOK PRIYA BANGAL AND GLASS BEADS AUDHYOGIC SEVA SAHAKARI

High Court of Judicature at Allahabad

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The Commissioner Trade Tax v. Lok Priya Bangal And Glass Beads Audhyogic Seva Sahakari - SALES/TRADE TAX REVISION No. 2187 of 2004 [2006] RD-AH 15519 (6 September 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.

By the impugned order, Tribunal has deleted the penalty levied under section 15-A (1) (o) of U.P. Trade Tax Act. Penalty has been levied on the ground that the opposite party has taken the delivery of the goods without getting Form-31 endorsed. It appears that it is not the case of seizure of the goods and during the course of assessment proceedings, assessing authority found that the coal had been imported and the delivery of such coal have been taken without getting Form-31 endorsed. Tribunal held that no case of attempt to evade the payment of tax has been made out. On the facts and circumstances of the case, finding of the Tribunal is finding of fact. No question of law is involved.

In the result, revision fails is accordingly, dismissed.

Dt.06.09.06

R./2187/04


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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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