2005 (8) TMI 634

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....1992, from where it has been received by transfer by this Court, under section 35 of the U.P. Reorganisation Act, 2000, for its disposal. 2.. The revision, preferred under section 11(1) of the U.P. Sales Tax Act, 1948, is directed against order dated November 25, 1991, passed by the Sales Tax Tribunal, Haldwani in S.A. Nos. 111 of 1991 and 146 of 1991, whereby the appeal of the assessee was all....

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.... manufacturing unit, registered under the Sales Tax Act, 1948, obtained eligibility certificate under section 4-A of the aforesaid Act. As such, it was exempted from the tax for the impugned assessment years. There is no dispute that he did not pay any tax for the assessment year, yet it issued form IIIC(2) to the purchaser of his rice, which means that he gave a declaration of the purchaser th....

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....A(1)(l), gets attracted in this case. 7.. However, learned counsel for the respondent argued that there was no mens rea on the part of the assessee, as such, the learned Tribunal has rightly set aside the penalty imposed against him. Had there been a case where the eligibility certificate under section 4-A was issued at late stage and meanwhile the assessee had used the form IIIC(2), obtained f....