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M/S Mahabeer Steels Traders vs The Commissioner Oftrade Tax, on 13 August, 2010

Allahabad High Court
M/S Mahabeer Steels Traders vs The Commissioner Oftrade Tax, on 13 August, 2010
Court No. - 33

Case :- SALES/TRADE TAX REVISION No. - 489 of 2003

Petitioner :- M/S Mahabeer Steels Traders
Respondent :- The Commissioner Oftrade Tax,
Petitioner Counsel :- Rishi Raj Kapoor
Respondent Counsel :- C.S.C.

Hon'ble Bharati Sapru,J.

Heard learned counsel for the revisionist and
learned Standing Counsel for the State.
The record has been summoned in this matter and
it has come before this Court.
The penalty had been imposed on the assessee
under Section 13A(4) in respect of Challan
Nos.60&61 dated 18.8.2000 and 19.8.2000. The
record shows that these challans produced by the
assessee and were duly recorded in the transactions.
In view of this, the penalty imposed in respect of
these challans are deleted.

This revision is allowed.

Order Date :- 13.8.2010
L.F.

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