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TMI Blog1988 (8) TMI 368X X X X Extracts X X X X X X X X Extracts X X X X ..... his Court. - Special Leave Petition (Civil) No. 14274 of 1985, S.T.R. No. 206 of 1984 - - - Dated:- 26-8-1988 - SABYASACHI MUKHARJI AND RANGANATHAN S. JJ. Ashok K. Srivastava, Advocate, for the petitioner. -------------------------------------------------- The judgment of the Court was delivered by SABYASACHI MUKHARJI, J.- This is a petition for leave to appeal against the decision of the High Court of Allahabad, dated 7th February, 1985. It is a matter dealing with sales tax. The dealer commenced business of foreign liquor from 1st May, 1976. From the record, it appears that a survey was made on 7th August, 1976 and the respondent was directed to get itself registered for 1977-78 as a dealer. It did not. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Court by way of revision. The High Court in the impugned judgment allowed the revision. The High Court noted the contention of the assessee that it was not under the legal obligation to seek registration and therefore, the question of any penalty under section 15-A(1)(g) of the Act did not arise. In this connection it is relevant to refer to section 8-A of the Act. Section 8-A so far as material for our present purpose provides as follows: 8-A. Registration of dealers and realization of tax by dealers.- (1)(a) Every dealer who sells any goods imported by him from outside Uttar Pradesh the turnover whereof is liable to tax under sub-section (1) of section 3-A; and (b) every dealer who is liable to pay tax under any other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... during the course of the assessment year and as such he was not registrable in terms of that section. Clause (d) of the said section refers to a dealer who has commenced business during the course of an assessment year. It is abundantly clear in this case that the assessee had started his business in the preceding year and is not the one who commenced his business during the course of the assessment year 1977-78, therefore, clause(d) is inapplicable to the assessee. The High Court noted that he is not said to have been covered by any other clause of sub-section (1) of section 8-A. That is the parameter within which the matter was canvassed before the authorities below. Counsel for the Revenue, however, sought to urge before us that the o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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