Case Law Details
Commissioner Commercial Tax Vs S.C. Jhonson Products Pvt. Ltd. (Allahabad High Court)
HC find that the Tribunal has recorded a categorical findings of fact to the extent that the error, which has been occurred in Column 6 of Form 38 in not writing the date is a human error and the discrepancy in the truck number had arisen due to the fact that the truck, on which the goods were being transported, had a break down and the goods were shifted into another truck.
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT
Heard Sri R.S.Pandey, learned Standing Counsel for the State.
This revision under Section 58 of the U.P. Value Added Tax Act, 2008 (hereinafter called as “VAT Act”) has been filed against judgment of the Tribunal dated 13.03.2013 whereby second appeal filed by the Assessee was allowed.
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