High Court of Judicature at Allahabad
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The Commissioner Trade Tax, U.P. v. M/S B.M. Glass Works - SALES/TRADE TAX REVISION No. 2342 of 2004  RD-AH 15815 (11 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. Tribunal found that there was no case of any attempt to evade the tax. The imported coal found duly recorded in the book of account. On the facts and circumstances of the case, no question of law is involved. Revision fails and is accordingly, dismissed.
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