The Commmissioner, Trade Tax vs S/S National Sales Corporation on 16 July, 2010

Court No. - 33

Case :- SALES/TRADE TAX REVISION No. - 2326 of 2006

Petitioner :- The Commmissioner, Trade Tax
Respondent :- S/S National Sales Corporation
Petitioner Counsel :- Standing Counsel

Hon'ble Pankaj Mithal,J.

For the assessment year 2002-03 (U.P.) tax liability was determined made on
the basis of penalty order which has ultimately been set aside. Therefore, the
first appellate authority deleted the tax liability which order has been upheld
by the tribunal also.

Since the order of penalty, which was the basis of determining the tax
liability, had ceased to exist I find no illegality in the reasoning of the first
appellate authority as well as the tribunal.

In view of above, the revision has no merit and raises no question of law. It is
accordingly dismissed.

Order Date :- 16.7.2010
BK