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  RD-AH 2114 (8 February 2007)
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.
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