2007 (12) TMI 437

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....ng counsel for the State. The revision has been filed by the assessee under section 11 of the U.P. Trade Tax Act, 1948 against the order of the Tribunal dated June 4, 1999. By the impugned order, the Tribunal has sustained the penalty imposed upon the assessee under section 4B(5) of the Act, for having contravened the terms of the eligibility certificate on account of the fact that they s....

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....ne of the raw materials which the assessee was purchasing on the issue of form 3B at concessional rate. It is the case of the assessee that soda ash is the goods, which get affected by moisture, therefore suffered damages. When there is atmospheric moisture, thus damaged soda ash is not usable as raw material in the manufacture of glass goods and therefore the assessee had no option but to sell....

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....d second appeal under section 10 of the Act, which too had been dismissed by the Tribunal. Having heard learned counsel for the revisionist Sri Krishna Agrawal at length and learned Standing Counsel Sri Namai Das and having perused the record. The contention of the assessee is that the assessee sold 299.200 metric tons of the damaged soda ash. The arguments of the learned counsel for the ass....

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....d that in the absence of there being ny evidence at all that soda ash was damaged goods, the conclusion drawn by the Tribunal that the assessee had sold soda ash and not the damaged soda ash, was correct and therefore the imposition of penalty was also justified. In view of the above, I am of the opinion that the submissions made by the learned Standing Counsel have substance and are liable to ....