Court No. - 30 Case :- SALES/TRADE TAX REVISION No. - 64 of 2002 Petitioner :- Commissioner Trade Tax U.P. Lucknow Respondent :- Shiva Wheels Ghaziabad Petitioner Counsel :- C.S.C. Hon'ble Bharati Sapru,J.
Heard learned Standing Counsel for the State.
This revision has been filed by the State under
Section 11(1) of the U.P. Trade Tax Act for the
assessment year 1982-83 in proceedings initiated
under Section 4B(5) of the U.P. Trade Tax Act. The
question of law framed is hereunder:-
(i) Whether Trade Tax Tribunal is legally justified to set aside the
penalty imposed u/s 4B(5) despite the dealer has used the raw material,
purchased obtaining facility of Section 4B(2), in manufacture of rickshaw
rims, for which he was not authorized in recognition certificate ?
The tribunal by the impugned order dated
11.10.2001 has come to the conclusion that the rims
covered under the category of wheel and therefore,
are a declared commodity under Section 17 of the
Central Sales Tax Act and as such the dealer was
authorized to purchase raw material falling under
Section 4B of the Act. The Tribunal has therefore,
deleted the penalty imposed on the assessee under
Section 4B(5) of the Act. The order of the Tribunal
is justified.
I see no reason to interfere in the order passed by
the Tribunal.
This revision is without merit and is dismissed.
Order Date :- 8.1.2010
S.P.