9911796707
TMI Blog2007 (12) TMI 437X X X X Extracts X X X X X X X X Extracts X X X X ..... Trade Tax Act, 1948 against the order of the Tribunal dated June 4, 1999. By the impugned order, the Tribunal has sustained the penalty imposed upon the assessee under section 4B(5) of the Act, for having contravened the terms of the eligibility certificate on account of the fact that they sold soda ash in contravention of the terms of the recognition certificate. The questions of law refer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. It is the case of the assessee that soda ash is the goods, which get affected by moisture, therefore suffered damages. When there is atmospheric moisture, thus damaged soda ash is not usable as raw material in the manufacture of glass goods and therefore the assessee had no option but to sell damaged soda ash to parties who could use this damaged soda ash in the manufacture of sodium silicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heard learned counsel for the revisionist Sri Krishna Agrawal at length and learned Standing Counsel Sri Namai Das and having perused the record. The contention of the assessee is that the assessee sold 299.200 metric tons of the damaged soda ash. The arguments of the learned counsel for the assessee is that shape in which the assessee sold soda ash was damaged soda ash and therefore the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on drawn by the Tribunal that the assessee had sold soda ash and not the damaged soda ash, was correct and therefore the imposition of penalty was also justified. In view of the above, I am of the opinion that the submissions made by the learned Standing Counsel have substance and are liable to be accepted. There is indeed no iota of evidence to either suggest or establish that 299.200 metri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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