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TMI Blog2014 (2) TMI 1091X X X X Extracts X X X X X X X X Extracts X X X X ..... f Standing Counsel ORDER Hon'ble Dr. Satish Chandra,J. Both the revisions under Section 11 (1) of the U.P. Trade Tax Act have been filed by the assessee - revisionist (Firm) against the consolidated order dated 25.01.1999 passed by the Trade Tax Tribunal, Lucknow in Second Appeal No. 29 and 383 of 1996 for the assessment years 1988-89 and 1989-90 respectively. The brief facts of the case are t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er consideration, without the permission, the assessee has used Form -C and Form 31 to import the chemicals and machinery while the permission was only for hides and skins. For misusing the Forms, the A.O. has levied the penalty under Section 10A of the Central Sales Tax Act. However, the First Appellate Authority has reduced the penalty and the Tribunal has confirmed the same. Still not being sat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Office, Palghat and another; (1994) 93 STC page 485. 5. Jwala Industries vs. Commissioner of Sales Tax, U.P. Lucknow; (1996) 101 S.T.C. Page 359. 6. Kanhaiya Lal Suraj Prasad vs. CTT; (1998) UPTC 127. On the other hand, learned counsel for the department has justified the impugned order passed by the Tribunal. After hearing both the parties and on perusal of the record, it appears that the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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