High Court of Judicature at Allahabad
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The Commissioner, Trade Tax, U.P. Lucknow v. Bhawana Printers & Publishers Pvt. Ltd., Jhansi - SALES/TRADE TAX REVISION No. 1058 of 1996  RD-AH 470 (5 August 2004)
TRADE TAX REVISION NO.1058 OF 1996
The Commissioner, Trade Tax, U.P., Lucknow. ....Applicant
S/S Bhawana Printers & Publishers Pvt.
Ltd., Jhansi. ....Opp.Party
Hon'ble Rajes Kumar, J.
This revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 20.04.1996 relating to the assessment year 1990-91.
Assessing authority levied the penalty under Section 10-A of the Act on the ground that dealer/opposite party had used the goods purchased against Form-C in the job work, which was not permissible under section 8(3) (b) of the Central Sales Tax Act. First appeal filed by the dealer was allowed. Commissioner Trade Tax filed appeal before Tribunal, which was rejected. First appellate authority as well as Tribunal has recorded the finding that the goods manufactured by the dealer for others on job work basis have been sold by the said party and relying upon the decision of the Apex Court in the case of Assessing Authority cum Excise & Taxation Officer, Gurgaon and another Vs. M/S East India Cotton Mfg. Co. Ltd., Faridabad reported in 1981 UPTC, 1319. It is held that there was no violation and accordingly, deletion of the penalty has been justified. I do not find any error in the order of Tribunal. In view of the finding recorded by the Tribunal and in view of the law laid down by the Apex Court, order of Tribunal is upheld.
Revision is accordingly, dismissed.
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