1985 (3) TMI 246

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (hereinafter referred to as the Act) against the judgment dated 17th January, 1984, passed by the Sales Tax Tribunal, Kanpur Bench, Kanpur, relating to the assessment year 1978-79. Briefly stated the facts are that the respondent-assessee was manufacturing and dealing in foam products. In the relevant years it imported machinery worth Rs. 1,43,072.20 for manufacturing goods. The factory was run f .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eal against the order of the Assistant Commissioner (judicial) before the Sales Tax Tribunal and the Tribunal allowed the appeal and quashed the orders of the Assistant Commissioner (Judicial) and the Sales Tax Officer. The revenue feeling aggrieved has come to this Court in the instant revision. I have heard the learned standing counsel appearing for the revenue as well as the counsel for the a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... wn by the assessee, the Tribunal was wholly justified in knocking of the penalty imposed under section 10(d) of the Central Sales Tax Act. No other illegality or arbitrariness has been pointed out by the learned standing counsel appearing for the revenue. In the result, the revision fails and is accordingly dismissed. However, there will be no orders as to costs.
Case laws, Decisions, Judgem .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X