High Court of Judicature at Allahabad
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The Commissioner,Trade Tax,U.P.Lucknow v. S/S National Nylon Manufactruring Company - SALES/TRADE TAX REVISION No. 1401 of 2000  RD-AH 2401 (13 February 2007)
Hon'ble Rajes Kumar, J.
By the impugned order, the Tribunal has deleted the penalty under Section 10-A of the Act on the ground that the dealer was registered for Nylon Chips while it had purchased Plastic Dana against Form-C under the bonafide belief and both Plastic Dana and Nylon Dana were the same commodity. Inasmuch as, both were required for the manufacturing of 'Yarn'. Finding of the Tribunal is the finding of fact which does not require any interference.
In the result, revision fails and is, accordingly, dismissed.
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