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THE COMMISSIONER TRADE TAX versus S/S D.C.M. TOYOTA LTD. SURAJPUR

High Court of Judicature at Allahabad

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The Commissioner Trade Tax v. S/S D.C.M. Toyota Ltd. Surajpur - SALES/TRADE TAX REVISION No. 1536 of 2000 [2007] RD-AH 2114 (8 February 2007)

 

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 under section 15-A (1) (o) of the Act on the ground that no case of an attempt to evade the tax has been made out. Finding of the Tribunal is finding of fact. No question of law is involved in the present revisions.

In the result, revision nos. 1536 and 1537 fail and are, accordingly, dismissed.

Dated:08.02.2007.

VS.1536/00.


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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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