Court No. - 33 Case :- SALES/TRADE TAX REVISION No. - 1791 of 2006 Petitioner :- The Commissioner Trade Tax U.P. Lucknow Respondent :- S/S P.K. Traders M.P. Petitioner Counsel :- Sc Hon'ble Bharati Sapru,J.
This revision has been filed by the State under
Section 11(1) of the U.P. Trade Tax Act for the
assessment year 1996-97 against the order of the
Tribunal dated 17.5.2006. The question of law
referred to is hereunder:-
(i) Whether on the facts and in the circumstances of the case, the Trade Tax
Tribunal was justified in affirming the order passed by the first appellate
authority whereas the trip sheet was not surrendered at the exit check post up
to the appointed of the date and the dealer did not explain the delay in filing
the explanation ?
The tribunal has deleted the penalty imposed on the
assessee under Section 15A(1) (q) after recording
the finding of fact that the goods had reached the
destination outside the State.
In view of the findings of fact recorded by the
Tribunal, no question of law arises.
This revision has no merit and is dismissed.
Order Date :- 2.2.2010
S.P.