2014 (1) TMI 569

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....stained. The brief facts of the case are that the assessee started business in various items of electrical goods and machinery including generating sets, control panels, pumps and pumping sets, electric motors etc., as a dealer and manufacturer under the name and style of ACME Engineers. While doing the business in "Electrical Goods", the purchases were made within and outside the U.P. The assessee used the Form-C and Form-31, without any authority. So, the Assessing Officer has levied the penalty under Section 10-A for Rs.67,129/- and Rs.53,643/- respectively for the assessment years under consideration. Both the appellate authorities have confirmed the same. Still not being satisfied, the assessee has filed the present revisions. With t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ugned order. After hearing both the parties and on perusal of the record, it appears that the assessee has imported the goods. It is claimed that in Form-A, the assessee has attached the list mentioning the items for the purpose of import and re-sale. But, fact remains that without registration and without proper permission, he has imported the electrical goods and machinery and parts. In the instant case, learned counsel for the revisionist has relied upon the ratio laid down in the case of Commissioner of Sales-Tax vs. S/S. Meerut Roller Flour Mills Pvt. Ltd. Meerut Cantt.(supra) which is related with the exemption under 4-A of the Trade Tax Act, but the same is not the issue in hand. The case of Shyam Cold Storage vs. Sales Tax Officer....