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TMI Blog2023 (1) TMI 1385X X X X Extracts X X X X X X X X Extracts X X X X ..... no tax has been assessed payable by the assessee-revisionist while passing the assessment order - revisionist was liable to realize the tax from its purchasers when its purchasers have exempted from payment of that tax or not. HELD THAT:- From perusal of record it transpires that once the assessment order was passed on 18.03.2006 and there was no levy of Entry Tax upon the assessee, the penalty p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ENT Heard, Sri Praveen Kumar learned counsel of assessee-revisionist and Sri Rishi Kumar, learned Standing Counsel for the State. 2. On 27.05.2010, all the three revisions were admitted on following questions of law :- B. Whether the penalty under Section 15-A (1) (a) of the Act can legally be imposed when the assessment order has been passed and no tax has been assessed payable by the assessee-re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment year 2003-04 (May, June July, 2003). 5. The assessee, who after manufacturing had sold the goods, had not charged the Entry Tax and the penalty proceedings under Section 15-A (1) (a) of the U.P. Trade Tax Act was initiated against him and the penalty order was passed on 14.11.2003. Against the penalty order, first appeal was preferred by the assessee, which was allowed on 28.02.2005. Agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x was leviable on Dressed Leather at the rate of 5%. He submitted that from 16.08.2003 onwards, finished leather goods were also brought under the canopy of Entry Tax. The dispute, according to learned counsel, is for the month of May, June and July, 2003. 9. Per contra, learned Standing Counsel submitted that the assessee has not brought to the notice of the Tribunal about the assessment order an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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