1993 (3) TMI 367

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ti, J. - This is a sales tax revision at the instance of the Commissioner, Sales Tax, UP., Lucknow. The question canvassed in this revision is whether the Sales Tax Tribunal was legally justified to set aside the penalty which was imposed by the assessing authority under Section 15-A(l)(o) of the U.P. Sales Tax Act (now called the U.P. Trade Tax Act). In the Assessment Year 1991-92 to which the di....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 2. Learned Standing Counsel in support of the revision contended that the Tribunal having found that the goods were not accompanied by Form 31 which was mandatory requirement of Section 28-A the penalty order should have been affirmed and there was no justification for deleting the penalty. 3. Having considered the submission carefully in my opinion, there is no merit in it. It is true that....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nting in the instant case inasmuch as at the relevant time the turnover of the assessee was exempt from the payment of tax because of eligibility certificate granted under Section 4-A of the Act. Further the goods in question were components for the use of manufacture of T.V. etc. and being the raw material were not liable to tax otherwise under the Act. 4. The findings of the Tribunal have not....