2005 (12) TMI 561

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..... he Assessment Year 1982-83, by which Tribunal has deleted the penalty levied under Section 10-A of Central Sales Tax Act (hereinafter referred to as Act ). 2. Question involved in the present revision is whether the Tribunal is justified in deleting the penalty levied under Section 10-A of the Act on the ground that particles board, hard board, plywood board, nova pan are covered under plywoo .....

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..... rm-C under the bonafide belief that they were covered under these items. It has also been stated that hardner is adhesive, which is required to paste the joints of the wooden material and is covered under glue. On these facts, it has been contended that Form-C was issued under the bonafide belief and there was no mis-representation on the part of the dealer. First Appellate Authority held that har .....

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..... der the bonafide belief that they were covered under the items mentioned in the registration certificate and there was no mis-representation. Heard learned Counsel for the parties. 3. I do not find any error in the order of Tribunal. Learned Standing Counsel is not able to assail the finding recorded by the Tribunal and I not able to produce any material to controvert the findings. The findi .....

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