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COMMISSIONER TRADE TAX U.P. versus M/S MUKESH KUMAR AND BROTHERS

High Court of Judicature at Allahabad

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Commissioner Trade Tax U.P. v. M/S Mukesh Kumar And Brothers - SALES/TRADE TAX REVISION No. 3046 of 2004 [2006] RD-AH 19174 (14 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 confirmed the order of the first appellate authority deleting the penalty under section 13-A (4) of U.P. Trade Tax Act. Penalty has been levied on the ground that at the time of inspection it was found that the goods, which were claimed to be transported from Bulandshahar to Delhi was being transported through a different route with the intent to evade the tax. Both the appellate authorities found that the goods were accompanied by proper documents and found entered in the books of account and the inspection was made when the goods were in transit and not at the stage when it was found being unloaded. Findings of both the authorities are finding of fact. Learned Standing Counsel is not able to show anything to the contrary. No question of law is involved.

In the result, revision fails and is accordingly, dismissed.

Dt.14.11.06

R./3046/04


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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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