2008 (7) TMI 912

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....de Tax Tribunal, Varanasi in Second Appeal No. 609 of 1992 for the assessment year 1991-92 under section 13A(4) of the U.P. Trade Tax Act, 1948. The applicant is a transporter and engaged in the business of transporting the goods on hire basis from one place to another. Three packets of ready-made hosiery were booked with the applicant-company for the purposes of transportation from one place t....

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....the full loaded truck. He was of the opinion that the goods were in accordance with the declaration made by the dealer. Apart from the above, the names of the consignor and consignee were also shown and as such he was of the opinion that there was no justification to levy the penalty. The said order has been set aside by the Tribunal in the appeal filed by the Department. However, the quantum o....

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.... are taxable at four per cent with effect from September 15, 1986. The hosiery of all kind has been made taxable with effect from November 1, 1981 at four per cent. The Tribunal concluded that in view of the notification dated September 12, 1986 the ready garments are unclassified goods and were liable to be taxed at Rs. 8 per cent. A bare perusal of the order of the Tribunal would show that the T....