2013 (4) TMI 170

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....Coram : Hon'ble Barin Ghosh, C. J. Respondent, the assessee, was a registered dealer under the U.P. Trade Tax Act, 1948. It was also registered under the Central Sales Tax Act, 1956. In the registration, Dharamkanta (larger weighing machine) was not shown as part of the plant and machinery of the assessee. Assessee applied for inclusion of the same. That application was kept pending. Later, the ....

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....ity proceeded on the basis that the said importation under Form 'C' was not valid, inasmuch as, Dharamkanta imported was not registered, assessment proceeding was not reopened entailing imposition of tax at the rate of 10 per cent, instead, the penalty proceeding was initiated and the said penalty was calculated by imposing 6 per cent ad valorem on the imported Dharamkanta. The assessment having ....