2010 (12) TMI 1111

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..... onsidered the application for condonation of delay in preferring the revision application and on being satisfied with the reasons furnished, we allow the application for condonation of delay. Trade Tax Revision No. 4 of 2010 By consent of the parties, the revision application is taken up for hearing. Trucks loaded with coal were intercepted. At the time when such interception took place, .....

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..... the C form, that was issued by the revisioner in favour of its supplier, was all blank at the time when the same was handed over to the supplier of the revisioner. The revisioner did not indicate the particulars of the order placed upon its supplier, which is a requirement, as would be evident from the form C. Form C was purported to be utilized by showing that the intercepted coals were being sup .....

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..... vantage is also not acceptable. The fact remains that no tax was paid thereon. That being the situation, by reason of failure on the part of the revisioner in protecting itself while issuing the form C, it failed to ensure that the goods to be supplied thereunder would only be supplied to the revisioner for being used as fuel, for which there is a tax exemption. In the circumstances, there i .....

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