High Court of Judicature at Allahabad
Case Law Search
The Commissioner Trade Tax v. S/S Prince International - SALES/TRADE TAX REVISION No. 2118 of 2004  RD-AH 15195 (1 September 2006)
Hon'ble Rajes Kumar, J
By the impugned order, the Tribunal has accepted the explanation of the dealer. While the goods were dispatched outside the State of U. P. for job work, it was checked and certain discrepancies were alleged in the bill about the registration number. The Tribunal found that the goods, which were dispatched, were imported against the declaration Form and the entries were duly made in the books of account. The goods were dispatched for job work and the information in this regard, was also given by the dealer to the Assessing Officer. On these facts, it has been held that the goods were duly entered in the books of account and accordingly, the penalty was deleted. Finding of the Tribunal is the finding of fact. No question of law is involved in the present revision.
In the result, revision fails, and is, accordingly, dismissed.
Double Click on any word for its dictionary meaning or to get reference material on it.