Court No. - 33 Case :- SALES/TRADE TAX REVISION No. - 565 of 2002 Petitioner :- The Commissioner,Trade Tax,U.P. Respondent :- S/S Subhash Steel Trading Cor. Petitioner Counsel :- C.S.C. Respondent Counsel :- P.Agrawal Hon'ble Bharati Sapru,J.
Heard learned counsel for the State.
This revision has been filed by the State under
Section 11(1) of the U.P.Trade Tax Act for the
assessment year 1999-2000 against the order of the
Tribunal dated 31.5.2002.
The questions of law referred to are hereunder:
“I. Whether on the facts and in the circumstances of
the case, the Trade Tax Tribunal is legally justified
to set aside the penalty imposed U/s 15A(1)(O) of
the U.P.Trade Tax Act despite the dealer was found
importing the goods without declaration form for
import avoiding the check post of Trade Tax
Department ?
II. Whether on the facts and in the circumstances of
the case, the Trade Tax Tribunal is legally justified
to accept the contention of the dealer ignoring the
findings recorded by the assessing authority and
the first appellate authority ?”
The Tribunal has deleted the penalty imposed on
the assessee under Section 15A(1)(O) by recording
that the agricultural implements which were being
transacted by the assessee were tax free.
In view of the above finding as recorded by the
Tribunal, no question of law arises.
This revision is dismissed.
Order Date :- 27.1.2010
AKJ