2008 (1) TMI 833

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....shna Agrawal, learned counsel on behalf of the opposite party-dealer. This trade tax revision has been filed by the Commissioner, Trade Tax, U.P., under section 11(1) of the U.P. Trade Tax Act, 1948 (hereinafter referred to as, "the Act") against the judgment and order dated August 28, 1999 passed by the Trade Tax Tribunal, Gorakhpur Bench-I, Gorakhpur, in Second Appeal No. 549 of 1999, arising....

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....mar Gupta, Mahrajganj. On inspection a letter was recovered from the driver addressed to Vijay Kumar Gupta, Mahrajganj, Siwan, Bihar, mentioning about the delivery and payment of goods. On enquiry, it was found that the bill did not contain any Central registration of the dealer. On these facts a show-cause notice was given to the dealer. The dealer took a stand that the goods were actually bei....

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....ganj within the State of U.P. and accordingly the finding recorded by the assessing officer and the appellate authority that the goods were being sold to a party outside the State of U.P. in Bihar were set aside and based upon such finding the Tribunal deleted the penalty. Learned Standing Counsel has sought to assail the judgment of the Tribunal on the ground that the finding recorded by the a....

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....her the goods were sold within the State of U.P. or outside the State of U.P. is a question, which could only be of the liability of tax either under the State Act or under the Central Act but could not be a case for penalty. This is also the spirit of section 13A(4) of the Act. Where the goods did not relate to a registered dealer, or such goods were not recorded in the account books of such deal....