High Court of Judicature at Allahabad
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Commissioner Trade Tax U.P. v. M/S Agrawal Ice & Cold Storage - SALES/TRADE TAX REVISION No. 2520 of 2004  RD-AH 16294 (19 September 2006)
Hon'ble Rajes Kumar, J.
By the impugned order, Tribunal has confirmed the order of the first appellate authority deleting the penalty levied under section 4-B (5) of the Act.
Dealer/opposite party (hereinafter referred to as the "dealer") was granted recognition certificate under section 4-B for the manufacturing of ice. Dealer had purchased machines against Form 3-B. Assessing authority levied the penalty under section 4-B (5) of the Act on the ground that the machines have been used in the manufacturing of ice. First appellate authority held that the machines have been used in the manufacturing of ice and dealer had disclosed the manufacturing of ice from April, 1996 and also turnover of ice and, accordingly, deleted the penalty. Tribunal has confirmed the finding of the first appellate authority. Findings of both the authorities are finding of fact. No question of law is involved in the present revision.
Revision fails and is, accordingly, dismissed.
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