Commissioner Trade Tax U.P. Lko. vs M/S Balaji Chemicals Chandauli on 2 February, 2010

Allahabad High Court
Commissioner Trade Tax U.P. Lko. vs M/S Balaji Chemicals Chandauli on 2 February, 2010
Court No. - 33

Case :- SALES/TRADE TAX REVISION No. - 60 of 2003

Petitioner :- Commissioner Trade Tax U.P. Lko.
Respondent :- M/S Balaji Chemicals Chandauli
Petitioner Counsel :- C.S.C.
Respondent Counsel :- B.J.Agrawal,P.Agrawal


Hon'ble Bharati Sapru,J.

Heard learned standing counsel for the revisionist
State and Sri Piyush Agrawal for the assessee.

This revision under section 11 of the U.P. Trade
Tax Act has been filed by the revisionist State for
the assessment year1998-99 against the order dated
12.8.2002 passed by the tribunal.

The questions of law referred to are as under:

“(i) Whether on the facts and circumstances of the
case, the Trade Tax Tribunal is legally justified to
set aside the penalty imposed under section 10A of
Central Sales Tax Act despite the dealer has sold
the petro-chemical purchased against form-C
instead of using it in manufacture while he was
authorised to use the chemical in manufacture only
under the central registration application form-B?

(ii) Whether on the facts and in the circumstances
of the case the Trade Tax Tribunal is legally
justified to hold that there was no mensrea of the
dealer despite the evidences available on record
indicate otherwise?

(iii) Whether on the facts and in the circumstances
of the case the Trade Tax Tribunal is legally
justified to hold that mens rea is important
ingredients for imposing the penalty under section
10A of Central Sales Tax Act?”

The Tribunal has recorded a finding of fact that the
two items which were transacted by the assessee
were to be found in its Form A was Central
Registration Application and it was not a case for
imposing the penalty under section 10A of the Act.

In view of the above, the order of the tribunal is
justified. No question of law arises. I see no reason
to interfere with the order of the tribunal.
The revision is dismissed as above. No costs.

Order Date :- 2.2.2010
AKJ

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