2011 (10) TMI 559

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..... the Respondent : Mohit Maulekhi Heard Sri K.P. Upadhyaya, the learned Additional C.S.C. for the State/revisionist and Sri Mohit Maulekhi, the learned counsel for the respondent-assessee. These two revisions involve the same question of law and are being decided together. For facility, the facts of TTR No. 10 of 2008 is being taken into consideration. This revision is against the proceedings fo .....

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..... apping film at concessional rate of tax and consequently, imposed penalty. The authority held that shrink wrapping film was different from plastic packing. The assessee, being aggrieved by the said order, preferred an appeal which was dismissed, against which the assessee preferred a second appeal under section 10(2) of the Act before the Tribunal. The Tribunal, by its order dated May 8, 2007, al .....

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..... ping films (S.W. films) is covered under form C for import by the respondent?" Having heard the learned counsel for the parties, the court finds that the registration certificate given to the assessee under the Central Sales Tax Act indicated a list of packing material which he could purchase at concessional rate of tax. Amongst other items, at serial No. 4 plastic packing and at serial No. .....

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..... onary (Tenth Edition, Revised), the term "wrapper" has been defined as "a piece of paper or other material used for wrapping something, especially something sold or for sale". Consequently, the court finds that the term "wrapper" used in the registration certificate has a wide connotation. The court further finds that the assessee had produced a sample before the Tri .....

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..... misrepresentation no penalty can be imposed under section 10A of the Act. The assessing authority committed a manifest error in imposing penalty and the same was rightly set aside by the Tribunal. In the light of the aforesaid, the Tribunal was justified in setting aside the order of the first appellate court passed by the Joint Commissioner (Appeals) as well as the order passed by the assessing .....

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