High Court of Judicature at Allahabad
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The Commissioner Of Trade Tax Up v. M/S Mother Dairy & Foods Vegetables Ltd - SALES/TRADE TAX REVISION No. 2463 of 2004  RD-AH 15989 (13 September 2006)
Hon'ble Rajes Kumar, J
Heard learned Standing Counsel.
By the impugned order, Tribunal has confirmed the order of the first appellate authority deleted the penalty levied under section 13-A (4) of the Act. Tribunal found that along with the goods, builty, gate pass etc was available. Tribunal held that the goods were dispatched from its Pilkhuwa dairy to S/S Mother Dairy situated at Paparganj, New Delhi. The goods were found entered in the books of account. Finding of the Tribunal is finding of Fact. No question of law is involved in the present revision.
In the result, revision fails and is, accordingly, dismissed.
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