9911796707
TMI Blog2000 (9) TMI 1014X X X X Extracts X X X X X X X X Extracts X X X X ..... the Sales Tax Tribunal, Muzaffarnagar Bench, Muzaffarnagar, in second appeal No. 709 of 1985 (1977-78), relating to proceeding under section 15-A(1) of the U.P. Trade Tax Act, 1948 (hereinafter referred to as "the Act"). 2.. The facts of the case in brief are that the applicant is a registered dealer under the provisions of the Act and is engaged in the business of manufacture and sale of crushe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment years 1976-77, 1978-79, 1979-80 and 1980-81 also the penalty proceeding under section 15-A(1)(1) was initiated against the applicant in respect of similar transactions/purchases made against form III-B. The penalty imposed under section 15-A(1)(1) of the Act was deleted by the Assistant Commissioner (Judicial) by common order dated January 25, 1985. Before the Assistant Commissioner (Judi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the Tribunal, the applicant had filed copy of the order dated April 23, 1988, passed by the Sales Tax Tribunal, U.P., Lucknow, but the Tribunal has not adverted to the said order. The facts being similar, the applicant submits that the Tribunal has committed error in upholding the levy of penalty when in similar circumstances, the penalty for assessment years has been deleted. 5. Heard the le ..... X X X X Extracts X X X X X X X X Extracts X X X X
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