2010 (3) TMI 1024

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.... This revision has been filed by the assessee under section 11 of the U.P. Trade Tax Act being aggrieved by the order of the Tribunal dated March 20, 2006. The questions of law referred to are hereunder: "(1) Whether, in view of the Division Bench judgment of this honourable court in the case of Aster Technologies (P) Limited, the order passed by the Trade Tax is justified? (2) Whether i....

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.... By the impugned order the Tribunal has imposed the penalty on the assessee under section 15A(1)(o) of the U.P. Trade Tax Act for the assessment year 2000-01. The facts of the case are that the applicant entered into a contract with the East Central Railway from its Kolkata office for supply, installation and commissioning of SDH equipment with all accessories.   In pursuance of the said a....

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....ng in a truck along with the invoice of the consignor. Although the goods were accompanying by form XXXV but form XXXI was not available. The goods seized, were valued at Rs. 38,86,606 and a security was demanded in cash. The assessee moved an application under section 13A(6) along with form XXXI of the East Central Railway. The security was reduced and the goods were released. Thereafter the p....