TMI Blog1985 (7) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... 1979. The question proposed by the A.C.T.O. is as under: "Whether on the facts and in the circumstances of the case, the Board of Revenue was justified in setting aside the penalty imposed under section 10A of the Central Sales Tax Act, 1956 although the goods imported on the strength of C forms for the purpose of use in manufacture was utilised in job-work?" Learned counsel for the parties are in agreement that in view of the provisions contained in section 13(10) of the Rajasthan Sales Tax (Amendment) Act, 1984, which has come into force from 1st May, 1985, the petition by the A.C.T.O. is to be treated as a revision against the impugned orders of the Board and has to be disposed of as revision in accordance with section 15 of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cessing the marble stones, which were not sold by it, the imposition of penalty was justified. The dealer-assessee filed a revision before the Board of Revenue. A single Bench of the Board accepted the revision by its order dated 27th December, 1977. It resulted in the deletion of the penalty imposed on the dealer-assessee. The A.C.T.O. filed a special appeal before the Division Bench of the Board, which was dismissed by its order dated 25th October, 1978. On behalf of the petitioner (A.C.T.O.) reliance was placed on East India Cotton Mfg. Co. P. Ltd. v. Assessing Authority-cumExcise and Taxation Officer [1972] 30 STC 489 (P H). The dealer-assessee relied on Navsari Cotton Silk Mills Ltd. v. State of Gujarat [1976] 37 STC 140 (Guj) and Em ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erved: "If it is proved in any proceedings initiated under section 10(d) or section 10A that the textiles sized, bleached or dyed by the assessee for a third party on job-contract basis were not intended for sale by such third party, as would be evident if such textiles were in fact not sold by the third party but were used for its own purposes, the assessee would incur the penalty prescribed in those sections." While respectfully following Assessing Authority's case [1981] 48 STC 239 (SC) we are of opinion that no penalty could be imposed under section 10A of the Central Sales Tax Act on the dealer-assessee although diesel and mobile oil were imported on the strength of C forms and were utilised in processing marble stones which belong ..... X X X X Extracts X X X X X X X X Extracts X X X X
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