2007 (10) TMI 588

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....s 1996-97 and 1997-98. The applicant claimed to be a corporation of the State Government and is registered under the U.P. Trade Tax Act, 1948 (hereinafter referred to as "the U.P. Act") and the Central Sales Tax Act, 1956 (hereinafter referred to as "the Central Act"). Admittedly, the applicant was not registered under the Central Sales Tax Act for coal in the years under consideration. In the ye....

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....peal in part and has upheld the levy of penalty and has held that the applicant has violated the provisions of clause (b) of section 10 of the Central Sales Tax Act. The Tribunal however levied the penalty at one and a half times of the tax. Heard Sri R.P. Dubey, assisted by Sri Shrikant Shukla, learned counsel for the applicant and Sri K.M. Sahai, learned Standing Counsel. The learned counsel f....

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....nt is not liable for penalty. In alternative submitted that levy of penalty at one and half times is excessive. The learned Standing Counsel submitted that admittedly the dealer was not registered under the Central Sales Tax Act for coal and was not entitled and authorised to issue form C for the purchases of coal but knowing this fact the applicant issued form C for the purchases of coal. Theref....

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....l while it was not registered. Nothing has been explained in this regard. The only explanation given by the applicant was that it has given information from time to time for the use of form C for the purposes of coal and form C have been issued by the assessing authority and, therefore, it was the mistake on the part of the assessing authority in issuing the form C which led the applicant to use s....