2013 (3) TMI 400

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..... Mr. K.P. Upadhyay, Chief Standing Counsel for the State/ respondent. JUDGMENT The revisionist (assessee) got itself registered under the Central Sales Tax Act as well as under the State VAT Act. The assessee imported many items from outside the State. All these items were brought undisputedly under Form 'C' issued by the Department during the assessment year 2006-2007. The assessment pertaini....

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....e the Appellate Authority, where it held out that, in fact, it was already registered under the Central Sales Tax Act in respect of importation of plant and machinery, which were imported by him under some of the 'C' Forms, referred to above. The Appellate Authority looked at the original registration certificate of the assessee and found that the assessee is registered under the Central Sales Tax....

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....f plant and machinery by the assessee. The fact remains that the information supplied by the assessee to the Assessing Officer was an incorrect information. The fact remains that the assessee had registration under the Central Sales Tax Act for importation of the subject plant and machinery. Assessee, therefore, committed no offence while importing the subject plant and machinery. If the assess....