High Court of Judicature at Allahabad
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The Commissioner, Trade Tax, U.P. Lucknow v. S/S. Harbans Rai And Sons Saharanpur - SALES/TRADE TAX REVISION No. 1445 of 2000  RD-AH 2023 (7 February 2007)
Hon'ble Rajes Kumar, J.
Heard Learned Standing Counsel.
By the impugned order, Tribunal has deleted the penalty under section 13-A (4) of U.P. Trade Tax Act. Tribunal has categorically recorded the finding that the goods were duly found entered in the books of account. Finding of the Tribunal is finding of fact. No question of law is involved in the present revision. Revision is accordingly, dismissed.
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