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TMI Blog2004 (11) TMI 624X X X X Extracts X X X X X X X X Extracts X X X X ..... e Central Sales Tax Act. 2. Brief facts of the case are that the dealer opposite party (hereinafter referred to as Dealer was a Leasing company. Dealer purchased certain machinery from outside the state of U.P. and given on lease to the parties outside the State of U.P. and while making purchases the dealer issued Form-C to the Ex-U.P. parties Assessing Authority levied the penalty under Section 10A of the Act for the alleged violation of Section 10(d) of the Act. It is alleged that the opposite party issued form-C but have not sold such machinery inside the State of U.P. nor under the Central Sales Tax Act inasmuch as the definition of sale under the Central Sales Tax Act did not include the lease transaction. Dealer filed appeal before th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssing officer to give fresh inning to levy penalty under different clause after holding that there was no default under clause (d) of Section 10 of the Act is unjustified. Tribunal held that the case could not be remanded back to the assessing officer to give fresh inning and accordingly penalty was quashed. 6. I have perused the order of the Tribunal and the Authorities below. 7. Admitted fact of the case which are referred in detail in the order of the first appellate authority that the dealer had purchased machinery from M/S Kirlosker Electric Co Ltd. Bangalore and others Bilti was prepared in the name of self for M/s J.K. Cement, Neembahera, Rajasthan, which was subsequently endorsed in favour of the dealer. Thereafter, the dealer took ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rst appellate authority as well as the Tribunal has rightly help that there was no violation of clause (d) of Section 10 of the Act. 8. In the case of Jindal Leasing Ltd v. Commissioner of Sales Tax, reported in 1993 UPTC 1188 this court held as follows: The learned Standing Counsel, on the other hand, conceded that for determining whether the goods have been resold. In terms of the registration and Form 'C' furnished by the dealer, the definition of 'sale', as contained in the Sales Tax Act of the State in which the goods are sold or transferred would be relevant and therefore, the view of the authorities below that it must be a sale as defined under the Central Sales Tax Act, is not correct. He however, contended that alth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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