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THE COMMISSIONER TRADE TAX versus S/S KAILASH HOSIERY INDUSTRIES

High Court of Judicature at Allahabad

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The Commissioner Trade Tax v. S/S Kailash Hosiery Industries - SALES/TRADE TAX REVISION No. 2178 of 2004 [2006] RD-AH 15523 (6 September 2006)

 

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

By the impugned order, the Tribunal has deleted the penalty levied under Section 13-A (4) of the Act after accepting the explanation of the dealer.  The Tribunal found that the goods were entered in the books of account.  Finding of Tribunal is the finding of fact based on material on record.  No question of law is involved in the present revision.

In the result, revision fails, and is, accordingly, dismissed.

Dt:06.09.2006.

MZ/2178/04.


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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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