TMI Blog2005 (7) TMI 633X X X X Extracts X X X X X X X X Extracts X X X X ..... e under section 4B(2) of the U. P. Trade Tax Act, 1948 hereinafter referred to as ( the Act ) for the purchase of wheat for manufacturing of atta, maida, sooji on concessional rates. It is authorised to purchase tin plates at concessional rates of tax for the purpose of manufacturing tin containers under section 4B of the Act. The present revision arises out of proceedings initiated by the departm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority levied penalty on the premise that the transfer of tin containers thus purchased against form 3-B to other units of company amounts to breach of section 4B(2) of the Act. The Deputy Commissioner (Appeal) set aside the aforesaid order on the ground that the transfer of the tin containers to other units of the company does not amount to violation of section 4B(6) of the Act, that such transf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has three units and recognition certificate was granted to M/s. Sadi Ram Ganga Prasad and, therefore, the transfer of tin containers from one unit to another of the dealer would not amount to violation of section 4B(2) and 4B(6) of the Act. I have given my careful consideration to the respective submission of the learned counsel for the parties. In view of the finding of the authorities below t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was not assessed on the turnover of tin containers. The Tribunal has observed that if the assessing authority has failed to levy the tax or frame proper assessment order, no fault lies with the dealer. But from the penalty order it does not appear that the penalty proceeding was initiated on this ground also. The penalty was levied on the ground that the transfer of tin containers by one unit to a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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