High Court of Judicature at Allahabad
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The Commissioner Trade Tax v. S/S Indian Wood Product Co.Ltd. - SALES/TRADE TAX REVISION No. 2130 of 2004  RD-AH 16094 (14 September 2006)
Hon'ble Rajes Kumar, J
Heard learned counsel for the parties.
By the impugned order, Tribunal has confirmed the order of the first appellate deleting the penalty levied under section 13-A (4) of the U.P. Trade Tax Act. Both the authorities found that the goods were duly entered in the books of account and at the time of inspection, GR and challan proforma invoice No.125 were produced. Findings of the Tribunal and first appellate authority are 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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