2000 (8) TMI 1109

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..... d by the Sales Tax Tribunal, Bench-3, Ghaziabad, in Second Appeal No. 320 of 1987 relating to Assessment Year 1985-86. 2. The facts giving rise to the present revision are that the applicant is registered dealer under the provisions of U. P. Sales Tax Act (now U. P. Trade Tax Act) (hereinafter referred to as the Act). The applicant is consignment agent of M/s. Ralson India Limited, Ludhiyana an .....

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..... ioned that the amount of security which the applicant had deposited was converted into penalty. The Assistant Commissioner (Judicial) vide order dated 16th December, 1986 had confirmed the penalty. Feeling aggrieved thereby, the applicant had preferred appeal under Section 10 of the Act before the Tribunal. The Tribunal vide impugned order had dismissed the appeal. 3. I have heard Shri Rajesh K .....

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..... ull particulars of consignment which was being erred in the truck. He had also produced the bills and gate pass. Thus, merely because the Form 31 was not produced it cannot be said that there was any intention to evade the payment of tax. This Court in the case of Bharat Plywood Production (Pvt.) Ltd., Najibabad, Bjnor v. Commissioner of Sales Tax, 1989 U.P.T.C. 1097, has considered the decision r .....

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