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2011 (1) TMI 1266 - ALLAHABAD HIGH COURTRevision under section 11 of the U.P. Trade Tax Act, 1948 is directed against the order of the Tribunal dated May 22, 2003 for the assessment year 1987-88, by which the Tribunal has confirmed the order of the first appellate authority deleting the penalty levied under section 10A of the Central Sales Tax Act, 1956 Held that:- There was no reason for the first appellate authority and the Tribunal to delete the penalty without setting aside the finding of the assessing authority that there was mens rea in misusing the from C. On the facts and circumstances, in my view, the assessee had issued form C in respect of the impugned goods making the false representation that it was registered for such goods. There was absolutely no bona fide belief on the part of the assessee in issuing the form C. In the present case, the mens rea on the part of the assessee in issuing form C is fully established. In the result, the revision is allowed. The order of the Tribunal dated May 22, 2003 and the order of the first appellate authority dated April 6, 1999 are set aside and the order of the assessing authority is restored.
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