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TMI Blog2023 (1) TMI 1385X X X X Extracts X X X X X X X X Extracts X X X X ..... Rishi Kumar , Standing Counsel, for the respondent. JUDGMENT Heard, Sri Praveen Kumar learned counsel of assessee-revisionist and Sri Rishi Kumar, learned Standing Counsel for the State. 2. On 27.05.2010, all the three revisions were admitted on following questions of law :- "B. Whether the penalty under Section 15-A (1) (a) of the Act can legally be imposed when the assessment order has be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der the provisions of Indian Companies Act. The disputes relates to assessment year 2003-04 (May, June & July, 2003). 5. The assessee, who after manufacturing had sold the goods, had not charged the Entry Tax and the penalty proceedings under Section 15-A (1) (a) of the U.P. Trade Tax Act was initiated against him and the penalty order was passed on 14.11.2003. Against the penalty order, first ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the "Finished Leather" was exempted from payment of Entry Tax and only Entry Tax was leviable on Dressed Leather at the rate of 5%. He submitted that from 16.08.2003 onwards, finished leather goods were also brought under the canopy of Entry Tax. The dispute, according to learned counsel, is for the month of May, June and July, 2003. 9. Per contra, learned Standing Counsel submitted that the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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