High Court of Judicature at Allahabad
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The Commissioner,Trade Tax Up Lko. v. S/S Vishwa Chemical - SALES/TRADE TAX REVISION DEFECTIVE No. 1987 of 1998  RD-AH 2678 (9 September 2005)
Hon'ble Rajes Kumar, J.
By impugned order, Tribunal has rejected the appeal filed by the Commissioner of Trade Tax against the order of Asstt. Commissioner (Judl.), Sales Tax, Meerut. First Appellate Authority allowed the appeal and deleted the penalty levied under Section 10 (b) of the Act.
Dealer/opposite party (hereinafter referred to as "the Dealer") was registered for Chemical under the Central Sales Tax Act. Dealer purchased Dyes from outside the State of U. P. and issued Form-C. Assessing Authority levied penalty under Section 10-A of the Act for the alleged violation of Clause (b) of Section 10 of the Act on the ground that the dealer was not registered for Dyes. First Appellate Authority held that the Dyes was nothing but Chemical and dealer was registered for Chemical. Tribunal up held the order of the First Appellate Authority.
Heard learned Standing Counsel.
I do not find any error in the order of Tribunal. Tribunal found that the Dyes which had been imported by the dealer was nothing but Chemical, for which, dealer was registered. In the facts and circumstances, no case of mis-representation has been made out which is the condition precedent for invoking the provisions of Section 10-(b) of the Act. In the absence of any case of mis-representation, penalty has rightly been deleted.
In the result, revision fails, and is, accordingly, dismissed.
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