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  RD-AH 15523 (6 September 2006)
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.
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