2004 (4) TMI 565

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....ontroversy are involved therefore are being disposed of by a common judgment. The dispute relates to the assessment year 1981-82 in Sales Tax Revision No. 173 of 1992 and assessment year 198283 in Trade Tax Revision No. 1099 of 1994. The applicant is a registered dealer of kirana and dry fruits, etc., both under the U.P. Sales Tax Act, 1948 as well as under the Central Sales Tax Act, 1956. The ....

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....s deposited on garigola treating it to be a different commodity than kirana and dry fruits. The dealer was not authorised to issue form C for goods purchased from State outside U.P. other than on kirana and dry fruits. Heard the counsel for the parties and perused the record. A copy of the registration certificate granted under the Central Sales Tax Act has been filed as annexure No. 1 to the r....

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....nal that the dealer himself treated garigola differently than kirana and dry fruits. This court in the case of Commissioner of Sales Tax v. Kashi Prasad Ram Chandra Lal [2001] 122 STC 567; [2001] UPTC 173, has confirmed the order deleting the penalty on the finding that the assessee had been importing garigola under the bona fide belief that it is an item of kirana even though it is liable to b....