High Court of Judicature at Allahabad
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The Commissioner, Trade Tax, U.P. Lucknow v. S/S Sandeep And Company Meerut - SALES/TRADE TAX REVISION DEFECTIVE No. 1878 of 1998  RD-AH 3010 (16 September 2005)
Hon'ble Rajes Kumar, J.
Dealer was registered for machinery under the Central Sales Tax Act. Dealer purchased Generator Sets and issued Form 3-C. Assessing Authority levied penalty under Section 3-A for the alleged default under Section 10(b) of the Act on the ground that the dealer was not registered for Generator Set. First Appellate Authority allowed the appeal and quashed the penalty on the ground that the dealer was registered for machinery and treating the Generator as machinery issued Form-C under the bonafide belief. Tribunal affirmed the order of First Appellate Authority.
Heard learned Standing Counsel.
In the case of Commissioner of Sales Tax Vs. M/S Tek Invest (India) Pvt. Ltd. reported in 1998 UPTC page 128, this court held that the Generator is the machinery and if the dealer is registered for machinery, issuance of Form-C was held justified. In this view of the matter, there is no merit in the present revision.
In the result, revision fails, and is, accordingly, dismissed.
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