1997 (10) TMI 395

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....se of fertilizer and chemicals and was registered under Central Sales Tax Act. Sometime during the assessment in question he wanted to start the business of cement by purchasing the same from outside the State of U.P., without applying for registration under Central Sales Tax Act, he straightway applied for issuance of Form-C for the import of cement from outside the State of U.P. The authority co....

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.... Tax Act. The First Appellate authority held that such penalty was not justified but the Tribunal, thereafter considered the matter and held that since the applicant was not a registered dealer under Central Sales Tax Act, 1956, as such, he was not entitled to get Form-C which was issued in violation of provisions of Central Sales Act, 1956. 2. On consideration of facts of the instant case, where....