2003 (1) TMI 727

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.... order dated 28-10-1999/13-12-1999 passed by the Trade Tax Tribunal, Agra (hereinafter reference to as the Tribunal) in Second Appeal No. 825 of 1991 (1985-86) penalty. 2. Briefly stated facts are that the assessee opposite party is a transporter, engaged in the business of transporting the goods of different parties/persons from one place to another against freight. It appears that one M/s Kha....

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....first appeal filed by the opposite party was dismissed by the Assistant Commissioner (Judicial) Sales Tax Agra vide order dated 13-3-1990. Feeling aggrieved thereby the opposite party preferred second appeal before the Tribunal who by the impugned order has allowed the appeal and deleted the penalty. 4. Heard the learned Standing Counsel for the revisionist. Inspite of the affidavit of service ....