2022 (3) TMI 1653

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....e Opposite Party :- S.C. Heard Ms. Vedika Nath holding brief of Sri Nishant Mishra for the revisionist and Standing Counsel for the opposite party. The present revision has been filed against the order dated 30.9.2006 passed by Commercial Tax Tribunal, NOIDA in Second Appeal No. 488 of 2002 (A.Y. 1999-2000) arising out of the penalty proceeding initiated under Section 15 (A) of UP VAT Act in....

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....s Act having its venture at NOIDA where it engaged in manufacturing and sale of N.W.F. (narrow woven fabric) from its indigenuously manufactured raw material P.P.M.F. Yarn (Poly Propane Multi Filament Yarn). In the normal course of business, the applicant has imported diesel oil from outside the State of UP for using the same in generator sets for producing the electricity. She further submits tha....

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....cepted, the same was not accompanying with proper documents i.e. Form 31 and therefore, the penalty was rightly imposed. He prays for dismissing the revision. The Court has perused the records. Admittedly, the applicant is not a dealer for sale or purchase of diesel oil and the same was imported for the use in generator sets for production of electricity. The applicant is engaged in the busi....