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COMMISSIONER TRADE TAX U.P. versus S/S SHREE ELECTRONICS

High Court of Judicature at Allahabad

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Commissioner Trade Tax U.P. v. S/S Shree Electronics - SALES/TRADE TAX REVISION No. 3025 of 2004 [2006] RD-AH 18948 (9 November 2006)

 

This is an UNCERTIFIED copy for information/reference. For authentic copy please refer to certified copy only. In case of any mistake, please bring it to the notice of Joint Registrar(Copying).

HIGH COURT OF JUDICATURE OF ALLAHABAD

Hon'ble Rajes Kumar, J.

Heard learned Standing Counsel.

By the impugned order, Tribunal has deleted the penalty levied under section 15-A (1) (0) of the Act. Penalty was levied on the ground that the dealer was found importing the goods without Form 31. It was claimed by the dealer that the goods were imported against 9 bills and each bill was less than Rs.5000/- and, therefore, as per Circular No.893 dated27.09.1993, dealer was not required to import the goods against declaration Form. It was also submitted that bill, builty were sent through United Bank of India, Birhana Road, Kanpur and declaration Form was also submitted before the Check post Officer immediately after receipt of the information of the detention of the goods. Tribunal has deleted the penalty on the ground that goods were imported against 9 bills and each bill was less than Rs.5000/-; Assessing authority has accepted the books of account; bill, builty were sent through Bank and, thus, there was no attempt to evade the tax. 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.

Dated.09.11.2006.

VS.3025/04.


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Reproduced in accordance with s52(q) of the Copyright Act 1957 (India) from judis.nic.in, indiacode.nic.in and other Indian High Court Websites

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