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  RD-AH 15519 (6 September 2006)
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.
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