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2019 (5) TMI 650 - ALLAHABAD HIGH COURTImposition of tax under Section 7(4) of U.P. Trade Tax Act - imposition of penalty under Section 15A( 1)(q) of the Act - cancellation/surrender of Transit pass at exist check post not done - HELD THAT:- The fact reveals that the first appeal were filed on 30.12.1999 by the applicant, against the orders of the assessment and penalty dated 14.1.1999 and 31.1.1997. Admittedly no application under Section 12B or the certificate allegedly issued by the buyer dated 24.3.2000 was filed by the applicant before the first appellate authority. The first appeal was decided on 1.2.2001 i.e. much after the date of preparation of the alleged certificate dated 24.3.2000. The contents of para 6 of the grounds of appeal therefore are not supporting the claim of the applicant. The first appeal was decided after issuance of the certificate and admittedly the alleged certificate was not filed before the first appellate authority. Revision dismissed.
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