2011 (1) TMI 1282

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....nal has confirmed the penalty levied under section 10A read with section 10(d) of the Central Sales Tax Act, 1956 (hereinafter referred to as, "the Central Act"). The applicant was involved in printing of lottery tickets. It was registered both under the U. P. Trade Tax Act, 1948 as well as under the Central Sales Tax Act, 1956. In the registration certificate issued under the Central Act in the column of nature of business security lottery tickets printing is mentioned. In column B, the nature of the goods used in the manufacture or production is mentioned as per the list dated February 5, 1996. In the next page, in the column of the goods manufactured or produced, the security printing is mentioned. In the details of raw material, pape....

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....s not accepted the plea of the applicant and levied the penalty under section 10A read with section 10(d) of the Central Act. The order of the assessing authority has been confirmed in the first appeals and by the Tribunal in second appeals. Heard Sri N.C. Gupta, learned counsel for the applicant and Sri B.K. Pandey, learned standing counsel. The learned counsel for the applicant submitted that the applicant had been granted registration for the printing of lottery tickets and for the purchases of raw material, processing material, etc., as per list attached along with the registration certificate. The applicant had issued form C only in respect of those materials for which registration was granted and used such raw materials for the ....

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.... for the assessment years 1996-97 and 1997-98 this court has held the printing of lottery tickets as a works contract. It has been further held that the ink and the other materials, used in the printing have been passed on to the customers and, therefore, they are liable to tax under section 3F of the U.P. Trade Tax Act. The applicant had been granted registration for printing of lottery tickets. Under the registration certificate, the applicant was also entitled to purchase the raw materials, etc., mentioned in the list attached to the registration certificate at the concessional rate of tax. Therefore, under the registration certificate, the applicant was entitled to purchase raw materials, etc., against form C and to use the same in the ....