1985 (3) TMI 303

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.... revision under Section 11 (1) of the U. P. Sales Tax Act (hereinafter referred to as the Act) against the judgment passed by the Sales Tax Tribunal, Bench-I, Meerut dated July 30, 1984 relating to assessment year 1979-80 (U. P.). 2. The assessee is a limited company at Ghaziabad. It imported carbon black worth Rs. 4,60,000/- by thirty different tankers between October 23, 1979 and January 7, 1....

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....er and started proceeding under Section 10-B of the Act. The explanation offered by the assessee was not accepted and. he imposed a penalty under Section 15-A (1) (o) of the Act to the extent of Rs. 27,325/- equivalent to the amount that was realised from the assessee as security at the check post. That order was rectified under Section 22 of the Act and the penalty was reduced to Rs. 27,305/-. Th....

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....ntention the learned counsel for the assessee has referred to the finding of the Tribunal and contends that even according to the finding of the Tribunal there was no intention to cause any loss to the revenue and the assessee never intended to evade the tax in importing the goods without Forms 31 and in view of the aforesaid finding recorded by the Tribunal the imposition of penalty was not justi....