High Court of Judicature at Allahabad
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Commissioner Trade Tax v. Ram Babu Upadhyaya - SALES/TRADE TAX REVISION No. 2737 of 2004  RD-AH 17606 (12 October 2006)
Hon'ble Rajes Kumar, J.
By the impugned order, the Tribunal has deleted the penalty levied under Section 10-A of the Act on the ground that while issuing the Form-C for purchase of marble Chips and Lime, dealer had not made false representation and acted bonafide belief, inasmuch as, dealer was registered for Lime Stone and Stone. Finding of the Tribunal is the finding of fact. No questions of law are involved in the present revisions.
In the result, both the revision nos. 2737 and 2738 of 2004 fail and are, accordingly, dismissed.
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