2013 (7) TMI 300

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....ER 1. By means of the present writ petition, the petitioner who is a registered dealer challenged the legality and validity of the penalty notice issued under section 12(5) of the U.P. Tax on Entry of Goods into Local Areas Act, 2007 (hereinafter referred to as 'the Act'). 2. It is desirable to have the background facts of the case. The petitioner is manufacturer of Pan Masala containing tob....

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.... 2012. The said revision has been dismissed summarily by judgement and order dated 23-5-2012 by this Court. Petitioner applied for refund of the amount deposited towards entry tax. Thereafter, the petitioner has been served with the impugned penalty notice u/s. 12(5) read with section 8D(6) of the Act. Challenging the legality and validity of the aforesaid notice dated 12-3-2012 the present writ p....

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....passed. 5. Considered the respective submissions of learned counsel for the parties and perused the record. The basic facts are not in dispute. It was not disputed and could not be disputed by learned counsel for the respondent that it has been ultimately held that the petitioner is not liable to pay any entry tax. The said order of the Commercial Tax Tribunal has been confirmed in revision by ....

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.... sales were Central Sales, at the factory premises of the petitioner. A further finding has been recorded that there is no evidence that any sale has been made outside the local area. There is also no averment in the penalty notice that any sale was affected by the petitioner outside the local area. Thus, it follows that the petitioner made all the sales within the local area. Consequently, the im....