TMI Blog2020 (3) TMI 821X X X X Extracts X X X X X X X X Extracts X X X X ..... HELD THAT:- The aforesaid question of law is infact a question of fact and the Tribunal being last forum for recording the findings of fact has given finding of fact that there was no intention on the part of the respondent to evade tax and therefore, the Tribunal has allowed the appeal of the respondent - This Court has perused the order of the Tribunal and do not find any infirmity in the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessment year 2008-09. The undisputed facts of the present case are that the goods which were being carried on vehicle bearing registration no. MP-19/D-1405 was intercepted by the mobile squad team of the commercial Tax Department, Allahabad on 04.11.2008, and the dealer was found importing goods from outside the State. On inspection the driver of the vehicle was found in possession of b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st which the Department has preferred the instant revision. This revision has been admitted by order dated 21.02.2013, on the following question of law : (i) Whether under the facts and circumstances of the case, the Commercial Tax Tribunal was legally justified in deleting the penalty levied under Section 54(1)(14) of the U.P. Value Added Tax Act? It is admitted position that the Form-38 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow that there was intention on the part of the dealer to evade tax and penalty under Section 54(1)(14) of the U.P. Value Added Added Tax Act cannot be imposed only the ground that Form-38 was left blank. Learned counsel for the respondent has also produced a Notification dated 03.02.2009, issued by the office of Commissioner, Commercial Tax U.P. which has been addressed to all the Zonal Additio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of law is infact a question of fact and the Tribunal being last forum for recording the findings of fact has given finding of fact that there was no intention on the part of the respondent to evade tax and therefore, the Tribunal has allowed the appeal of the respondent. This Court has perused the order of the Tribunal and do not find any infirmity in the same and no interference is required ..... X X X X Extracts X X X X X X X X Extracts X X X X
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