2013 (11) TMI 260

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....007, Sales/Trade Tax Revision No. - 911 of 2007, Sales/Trade Tax Revision No. - 912 of 2007 - -<br>CST, VAT & Sales Tax<br>Hon&#39;ble Arun Tandon,JJ. For the Applicant : Shubham Agrawal, Bharat Ji Agarwal For the Respondent : S.C. ORDER Heard Sri Shubham Agrawal, learned counsel for the assessee and learned Standing Counsel for the department in these six revisions. These six trade....

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....being satisfied, the assessee filed first appeal which was allowed by the first appellate authority vide order dated 6th April, 2002 and it was held that the explanation furnished by the assessee qua delay in deposit of the tax was bona fide and satisfactory and therefore, levy of penalty was set aside. Feeling aggrieved by the order so passed by the first appellate authority, the department fi....

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.... price along with the incident of tax from the purchaser or not. This Court finds no illegality in the reasoning so assigned in the order of the Tribunal. It has to be kept in mind that payment of interest on the delayed amount of tax flows from statutory provision i.e. Section 8(1) of the Trade Tax Act while penalty proceedings are taken for delayed payment of tax under Section 15A (1) (a) of ....

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....Switch Gear (P) Ltd., Ghaziabad vs. Commissioner of Sales Tax reported in 1993 U.P.T.C.--212. The judgement relied upon by the assessee does not lay down any proposition of law as would be clear from paragraph-4 of the said judgement which specifically mentions that in the facts of the case, the Court was satisfied that no penalty was called for. Learned counsel for the assessee has also ref....