2018 (10) TMI 1410

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.... C.S.C. ORDER ASHWANI KUMAR MISHRA, J. This revision is directed against an order of the Commercial Tax Tribunal, Jhansi dated 11.10.2018, whereby the order passed by Joint Commissioner, Commercial Tax, Jhansi under section 56 of the VAT Act, dated 21.3.2018, has been affirmed and the appeal of the assessee has been rejected. The proceedings for imposition of penalty have been initiated a....

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.... registration for purchase of dumper. While considering the issue, the tribunal has completely omitted to take note of the registration certificate itself, which specifically refers to inclusion of dumper in column 16(a). In view of the fact that the registration certificate has not been taken note of, which clearly shows that the registration of the assessee under the Central Sales Tax Act ....