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TMI Blog2018 (8) TMI 1493X X X X Extracts X X X X X X X X Extracts X X X X ..... nvoice indicating the details showing the charge of tax under U.P. Trade Tax Act and not under the Central Sales Tax Act - Held that:- There is no dispute that in the challan/invoice the details of the Delhi purchaser are mentioned but it appears that inadvertently while preparing the challan/invoice the tax has been charged under the U.P. Trade Tax instead of Central Sales Tax laws - it is the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evisionist is a registered firm and is indulged in the business of manufacture and sale of wire and wire products. On 28.11.1992 iron wire of 15,175 kgs. in 84 bundles were sold by the revisionist to a Delhi party against challan dated 28.11.1992 and the same was dispatched through the vehicle bearing registration No. UGR-483. When the goods were on its way the same were detained by the Mobile Squ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nist preferred an appeal before the Deputy Commissioner (Appeals) who vide order dated 02.03.1994 has affirmed the order passed by the assessing authority against which an appeal is filed before the Trade Tax Tribunal. The Tribunal has decided the appeal and has affirmed the penalty order, hence the present revision. Vide order dated 09.04.2007 the Tribunal dismissed the above appeal and the pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an/invoice the details of the Delhi purchaser are mentioned but it appears that inadvertently while preparing the challan/invoice the tax has been charged under the U.P. Trade Tax instead of Central Sales Tax laws. Having heard the learned counsel for the parties, in my opinion, it is the case where this cannot be ruled out that some time the person who is suppose to prepare the challan/invoice o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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