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2020 (3) TMI 825 - HC - VAT and Sales TaxImposition of penalty u/s54 (1) (14) of the Trade tax act - dispute related only to pressure horns which according to the Authority are not used in tractors but are used in other vehicles like car, three wheeler etc. - HELD THAT:- In the instant revision no material has been produced by the revenue from which it could be determined that the finding of the Tribunal is contrary to record or perverse and that pressure horns cannot be used in auto tractors and that the levy of the penalty was justified. The Tribunal, has held that the pressure horns which were being transported were for use in the tractors, and no attempt has been made nor any material placed before us to upset the said finding recorded by the Tribunal, and therefore we find no infirmity with the findings recorded by the Tribunal. Revision dismissed.
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