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2007 (10) TMI 593 - ALLAHABAD HIGH COURTMisuse of the eligibility certificate - Penalty under section 13A(4) of the U.P. Trade Tax Act, 1948 - Held that:- Merely on the ground that the goods were found packed in a packing material in which the name of M/s. Grossav Industries, Noida was mentioned from such isolated case, it has been inferred that the applicant was found selling goods manufactured by M/s. Grossav Industries, Noida on the garb of the eligibility certificate does not appear to be justified. It was explained that both the applicant as well as M/s. Grossav Industries, Noida were purchasing packing material from M/s. Kriti Krafts, Delhi and inadvertently M/s. Kriti Krafts, Delhi had dispatched such packing material of M/s. Grossav Industries, Delhi to the applicant. Certificate of M/s. Kriti Krafts, Delhi in this regard was filed. In the certificate issued by M/s. Grossav Industries, Noida they have denied the ownership of the impugned goods. The possibility of dispatch of the goods manufactured by the applicant in the packing material in which the name of M/s. Grossav Industries, Noida was printed inadvertently cannot be overruled.There is no material on record that the impugned goods was not the manufactured goods of the applicant and was the manufactured goods of M/s. Grossav Industries, Noida.The entire allegation is merely based on surmises, conjuncture and suspicion. Revision allowed. In favour of assessee.
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