{"id":117442,"date":"2010-01-04T00:00:00","date_gmt":"2010-01-03T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-trade-tax-u-p-vs-ss-rishabh-chemicals-chandausi-on-4-january-2010"},"modified":"2017-08-17T08:22:54","modified_gmt":"2017-08-17T02:52:54","slug":"the-commissioner-trade-tax-u-p-vs-ss-rishabh-chemicals-chandausi-on-4-january-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-trade-tax-u-p-vs-ss-rishabh-chemicals-chandausi-on-4-january-2010","title":{"rendered":"The Commissioner Trade Tax U.P., &#8230; vs S\/S Rishabh Chemicals, Chandausi on 4 January, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Allahabad High Court<\/div>\n<div class=\"doc_title\">The Commissioner Trade Tax U.P., &#8230; vs S\/S Rishabh Chemicals, Chandausi on 4 January, 2010<\/div>\n<pre>                      Court No. - 30\n\n                      Case :- SALES\/TRADE TAX REVISION No. - 1712 of 2006\n\n                      Petitioner :- The Commissioner Trade Tax U.P., Lucknow\n                      Respondent :- S\/S Rishabh Chemicals, Chandausi\n                      Petitioner Counsel :- Standing Counsel\n\n                      Hon'ble Bharati Sapru, J.\n<\/pre>\n<p>                      Heard learned Standing Counsel for the State.\n<\/p>\n<p>                      This revision has been filed by the State under Section 11(1) of the U.P. Trade<br \/>\n                      Tax Act for the assessment year 2002-2003 against the order of the Tribunal<br \/>\n                      dated 7.6.2006 by which the Tribunal has deleted the penalty imposed on the<br \/>\n                      assessee under Section 13A(4) of the U.P. Sales Tax Act. The question of law<br \/>\n                      is as hereunder:-\n<\/p>\n<p>(i) Whether on the facts and in the circumstances of the case the Trade Tax Tribunal was legally<br \/>\njustified in affirming the order passed by the first appellate authority whereas the bill<br \/>\naccompanying the goods was not found issued from the regular bill book and the claim of tax<br \/>\npaid purchases could not be established on record ?\n<\/p>\n<blockquote><p>                      In view of the findings recorded by the Tribunal that the assessee was able to<br \/>\n                      produce his account books at the time of his final assessment, the order of the<br \/>\n                      Tribunal deleting the penalty is justified.<br \/>\n                      I see no reason to interfere in the order passed by the Tribunal.<br \/>\n                      This revision is dismissed.\n<\/p><\/blockquote>\n<blockquote><p>                      Dt\/-4.01.2010<br \/>\n                      S.P.-1712\/06\n <\/p><\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>Allahabad High Court The Commissioner Trade Tax U.P., &#8230; vs S\/S Rishabh Chemicals, Chandausi on 4 January, 2010 Court No. &#8211; 30 Case :- SALES\/TRADE TAX REVISION No. &#8211; 1712 of 2006 Petitioner :- The Commissioner Trade Tax U.P., Lucknow Respondent :- S\/S Rishabh Chemicals, Chandausi Petitioner Counsel :- Standing Counsel Hon&#8217;ble Bharati Sapru, J. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[9,8],"tags":[],"class_list":["post-117442","post","type-post","status-publish","format-standard","hentry","category-allahabad-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The Commissioner Trade Tax U.P., ... vs S\/S Rishabh Chemicals, Chandausi on 4 January, 2010 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/the-commissioner-trade-tax-u-p-vs-ss-rishabh-chemicals-chandausi-on-4-january-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Commissioner Trade Tax U.P., ... vs S\/S Rishabh Chemicals, Chandausi on 4 January, 2010 - Free Judgements of Supreme Court &amp; 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