2014 (2) TMI 1091

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..... Dewan For the Respondent : Chief Standing Counsel ORDER Hon'ble Dr. Satish Chandra,J. Both the revisions under Section 11 (1) of the U.P. Trade Tax Act have been filed by the assessee - revisionist (Firm) against the consolidated order dated 25.01.1999 passed by the Trade Tax Tribunal, Lucknow in Second Appeal No. 29 and 383 of 1996 for the assessment years 1988-89 and 1989-90 respec....

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....and skins. However, during the assessment year under consideration, without the permission, the assessee has used Form -C and Form 31 to import the chemicals and machinery while the permission was only for hides and skins. For misusing the Forms, the A.O. has levied the penalty under Section 10A of the Central Sales Tax Act. However, the First Appellate Authority has reduced the penalty and the Tr....

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....arketing Society Ltd. vs. Assistant Commissioner, Sales Tax Office, Palghat and another; (1994) 93 STC page 485. 5. Jwala Industries vs. Commissioner of Sales Tax, U.P. Lucknow; (1996) 101 S.T.C. Page 359. 6. Kanhaiya Lal Suraj Prasad vs. CTT; (1998) UPTC 127. On the other hand, learned counsel for the department has justified the impugned order passed by the Tribunal. After hearing bo....