High Court of Judicature at Allahabad
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The Commissioner Trade Tax U.P. Lucknow v. S/S Kamal Engineering Works Dudari Masoor Khan - SALES/TRADE TAX REVISION No. 186 of 2001  RD-AH 3343 (27 February 2007)
Hon'ble Rajes Kumar, J.
Heard Learned Standing Counsel.
Assessing authority had levied the penalty under section 10-A of the Central Sales Tax Act on the ground that the dealer/opposite party (hereinafter referred to as "Dealer") was registered for machinery under the Central Sales Tax Act while it had purchased electric motor and issued Form C in respect thereof. Tribunal deleted the penalty on the ground that Form C was issued under the bonafide belief that electric motor is machinery and there was no false representation on the part of the dealer. Finding of the Tribunal is finding of fact. No question of law is involved.
In the result, revision fails and is accordingly, dismissed.
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