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THE COMMISSIONER TRADE TAX versus S/S USHA MARTIN INDUSTRIES

High Court of Judicature at Allahabad

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The Commissioner Trade Tax v. S/S Usha Martin Industries - SALES/TRADE TAX REVISION No. 2196 of 2004 [2006] RD-AH 15645 (7 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.

Heard learned Standing Counsel.

These two revisions under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") are directed against the order of Tribunal dated 4th March, 2004 relating to the assessment years 1996-97 and 97-98, by which Tribunal has confirmed the order of first appellate authority deleting the penalty under section 4B (6) of the Act. Both the authorities were found that the goods manufactured out of the raw material  purchased against Form 3-B were either sold inside the State of U.P. or in the course of inter-State sales and thus, there was no violation of section 4-B (6) of the Act and accordingly, deleted the penalty relying upon the decision of this Court in the case of M/s Chittar Mal Ram Dayal Vs. CST, reported in 1980 UPTC, 274. I do not find any error in the order of Tribunal. Finding of the Tribunal is finding of fact, based on the material on record. No question of law is involved.

In the result, revision nos.2196 and 2197 of 2004 are fail and accordingly, dismissed.

Dt.07.09.06

R./


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