2023 (1) TMI 1385

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....ok Kumar  for the petitioner. 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 le....

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....ufacturer of certain leather items. It is a company incorporated under 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 penalt....

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..... Learned counsel for the assessee submitted that till 15th of August, 2003 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 ....