2008 (7) TMI 921

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....1, 1999 passed by the Trade Tax Tribunal, Muzaffarnagar in Second Appeal No. 98 of 1994 relevant to the assessment year 1980-81. It arises out of the proceeding relating to the penalty under section 10A of the Central Sales Tax Act, 1956. The applicant is a registered dealer under the Sales Tax Act. It was found by the Trade Tax Department that it has imported electric motor, electrical weigh brid....

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....he memo of revision the following questions of law have been sought to be raised: 1.. Whether, on the facts and in the circumstances of the case, the Tribunal is legally justified in confirming the levy of penalty under section 10A at Rs. 66,32,302? 2.. Whether the Tribunal is legally justified in confirming the penalty when in the case of the applicant itself for the future year as well as ....

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....The applicant was not authorised to make these purchases at concessional rate of tax by availing of the benefit of issuing form C as these goods by no stretch of imagination can be included in "sugar production machinery and its parts". The contention of the learned counsel for the applicant is that the applicant is a semi-Government organization and there is no mala fide intention on the part ....

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.... when no material to the contrary was placed before me. Not a single argument was advanced by the learned counsel that purchases of these items were justified in any manner. To part it differently, no attempt was made to show that such purchases in any manner are relatable to "sugar production machinery or its parts". No document has been annexed along with the memo of revision or filed otherwi....