9911796707
TMI Blog2000 (9) TMI 1051X X X X Extracts X X X X X X X X Extracts X X X X ..... Sales Tax Tribunal, Meerut Bench-I, Meerut in Appeal No. 518 of 1987 (Assessment Year 1985-86). 2. The facts of the case in brief are that (he applicant is as registered dealer under the provisions of the U.P. Trade Tax Act and is engaged in the business of manufacture and sale of T. V. sets. It appears that the applicant had imported machinery for manufacture of T. V. sets without Form 31. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the applicant and Sri S. D. Singh, learned Standing Counsel appearing for the opposite party. 6. Learned Counsel for the applicant submitted that the applicant had imported machines without Form 31 is not in dispute. He, however, submitted that the said machines have been installed in the fctory premises of the applicant and had not been imported for sale. Thus, there was no question of imposit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng India Ltd. and S/s. Bulaki Das, and had held that in the absence of any intention to evade payment of tax, the penalty cannot be imposed. Thus, the directions given by the Tribunal cannot be sustained and is hereby set aside. The Assistant Commissioner (Judicial), Sales Tax, is directed to decide the appeal afresh de. novo without being influenced with any observations made by the Tribunal. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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