2015 (1) TMI 502

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....ard the learned Senior Counsel for the revisionist and also the learned counsel for the State on the Applications for delay. The delay is not being seriously opposed and we are inclined to condone the delay. The delay stands condoned. The Applications for condonation of delay, accordingly, stand allowed. 2. These revision petitions being connected, we are disposing of these petitions by way of this common order. 3. We have also heard the learned Senior Counsel as also counsel for the respondent on the merit of the matter. 4. In these cases, the revisionist challenges the order passed by the Tribunal. The revision petitions are directed against the common order passed in five Appeals for various years commencing from 2005-06 onwards....

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.... once again and the penalty was reduced to a sum representing 20% of the amount, which should have been deducted at source. It is feeling aggrieved by the same that the revisionist is before us. 6. Learned counsel for the respondent points out that no substantial question of law as such has been framed. 7. Learned senior counsel for the revisionist would point out that the revisionist is not exigible to tax being a statutory corporation and, in fact, there was a proposal, which emanated from the revisionist, which was pending before the State Government seeking exemption from payment of tax. As it is apposite, we advert to Section 35 of the Uttarakhand Value Added Tax Act (hereinafter referred to as the Act). Section 35 of the Act rea....