Commissioner, Trade Tax, Lucknow vs M/S Shyam Confectionery ...
2012 Latest Caselaw 3353 ALL

HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 

?Court No. - 10
 

 
Case :- SALES/TRADE TAX REVISION No. - 1215 of 2004
 

 
Petitioner :- Commissioner, Trade Tax, Lucknow
 
Respondent :- M/S Shyam Confectionery Manufacturing Co. Kanpur
 
Petitioner Counsel :- C.S.C.
 
Respondent Counsel :- S.D. Singh
 
Hon'ble Bharati Sapru,J.

Heard learned Standing Counsel for the State and learned counsel for the assessee.

This revision has been filed by the State under Section 11 of the U.P. Trade Tax Act for the assessment year 1992-1993 against the order of the Tribunal dated 29.1.2004. The question of law referred to is hereunder:-

"(i) Whether under the facts and circumstances of the case, the Trade Tax Tribunal is legally justified to set aside the penalty imposed under section 10A of Central Sales Tax Act, 1956, despite the dealer has issued Form-C for the goods, not covered with central registration certificate.?"

(ii) Whether under the facts and circumstances of the case, the Trade Tax Tribunal is legally justified to hold that condensed milk coconut power and baking powder are covered under item chemical.?"

The Tribunal has deleted the penalty imposed on the assessee under Section 10A of the Sales Tax Act by recording a finding of fact that the assessee had not indulged in any wrong doing in making the purchases of the raw material and has disclosed full particulars in its 'Form C' which had been explained from year to year.

In view of the findings of fact as recorded by the Tribunal, no question of law arises.

This revision has no merit and is dismissed.

Order Date :- 1.8.2012

S.P.