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TMI Blog2007 (9) TMI 582X X X X Extracts X X X X X X X X Extracts X X X X ..... on are that the applicant was registered under section 7 of the Act for iron and steel and entitled to purchase iron and steel at the concessional rate after issuing form C. During the year under consideration, the dealer has purchased spring leaves (motor parts) from outside the State of U.P. for Rs. 3,49,443 and in respect thereof issued form C No. 978299. The assessing authority was of the view that applicant had issued form C for the purchases of spring leaves (motor parts) therefore there was a violation of clause (b) of section 10 of the Act and accordingly issued show-cause notice. The applicant filed reply to the show-cause notice. In reply, it was pleaded that on January 18, 2000 the applicant had given an application through UPC f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the heading of "iron steel " as defined under section 14 of the Act. He submitted that it falls under the category of iron strips. In support of the contention, he relied upon the decision of the Commissioner of Trade Tax, U.P., Lucknow passed under section 35 of the Act in which it has been held that the individual spring leave is iron and steel and not motor parts. He submitted that even though this plea had not been raised before the authorities below but being the question of law it can be raised for the first time before this court in revision. In support of the contention, he relied upon the decision of the apex court in the case of Gurucharan Singh v. Kamla Singh reported in [1976] 2 SCC 152 paragraph 11. He submitted that since sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l and authorities below. I do not find any substance in the argument of learned counsel for the applicant. In the present case, penalty order clearly reveals that the dealer had purchased spring leaves (motor parts). Spring leaves have not been separately and individually purchased as iron strips. It was not the case of the dealer before the assessing authority or before any of the authority that it had purchased spring leaves individually in the form of iron strips and not in the form of motor parts. Thus, in the absence of factual plea being taken the claim of the dealer that the spring leaves purchased by the dealer was iron steel cannot be accepted. There is no dispute that the legal question or the question which involves jurisdiction ..... X X X X Extracts X X X X X X X X Extracts X X X X
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