2026 (8) TMI 723

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....e Opposite Party(s) : C.S.C. ORDER HON'BLE PIYUSH AGRAWAL, J. 1. Heard Mr. Krishna Agarawal, learned counsel for the revisionist and Mr. B.K. Pandey, learned ACSC for the opposite party. 2. The present revision has been filed against the order dated 21.11.2019 passed by Commercial Tax Tribunal in Second Appeal No. 289/2018 (2015-16), under Section 54(1) (14). 3. The present revi....

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....d 17.3.2016, 1122 dated 17.3.2016, bilty no. 3171 dated 17.3.2016 on vehicle no. GJ-3AW 9253, however the goods in question were seized on the ground that the same were 'mishri'. Therefore form 38 was mandatory but Form 38 was not accompanying with the goods in question. Thereafter the proceedings under Section 54 (1) (14) of the Act were initiated in which the penalty order had been passe....

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....ffidavit. He further submits that penalty has not been imposed by the authorities under Entry Tax Act and once the penalty has not been imposed under Entry Tax Act, the same cannot be justified in the eyes of law. 6. Per contra, learned ACSC supports the impugned order. 7. After hearing learned counsel for the parties, the Court has perused the records. 8. The record shows that the goods ....

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.... the orders passed by the authorities showing that no tax has been imposed under UP VAT Act on the goods in question but the tax has been imposed under Entry Tax Act. This itself shows that the goods have rightly been disclosed by the revisionist at the time of importing the same. The record further shows that under UP VAT Act, sugar is exempted item and once the sugar is exempted, there was no re....