2000 (9) TMI 1030

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..... ribunal Bench, Dehradun, in Second Appeal No. 230 of 1992 (Assessment year 1991-92) (penalty) had filed the present revision under section 11 of the U.P. Trade Tax Act, 1948. 2.. Briefly stated the facts of the case are that the assessee-opposite party is a registered dealer under the provisions of the Act and is engaged in the business of manufacture and sale of lime. The coal is used as fuel by .....

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..... by the assessee vide order dated May 30, 1992. 3. Feeling aggrieved by the said order the assessing authority filed second appeal before the Tribunal and the Tribunal had set aside the penalty by holding that the import of coal has been duly recorded by the assessee in its books of accounts, which have been accepted. Further, there was no intention to evade any payment of tax as coal, which was .....

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