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TMI Blog2011 (1) TMI 1256X X X X Extracts X X X X X X X X Extracts X X X X ..... ated January 13, 2011. Heard Sri S.P. Gupta, senior advocate, assisted by Sri R.R. Agrawal, appearing on behalf of the applicant and Sri B.K. Pandey, learned standing counsel. The writ petition was presented as fresh on January 18, 2011. On that day, learned standing counsel has been directed to look into the matter and the case has been fixed today, i.e., on January 21, 2011. With the consent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d November 27, 2010, the applicant filed appeal before the Additional Commissioner (Appeals), Grade II, Commercial Tax, Range A, Meerut along with stay application. The Additional Commissioner (Appeals), Grade II, Commercial Tax, Range-A, Meerut vide order dated December 28, 2010 allowed the stay application in part and stayed the realization of the disputed amount of penalty to the extent of 50 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, the sale was to the ex-U.P. parties in the course of inter-State sales as the movements of the goods from the factory of the applicant to outside the State of U.P. took place in pursuance of pre-existing order. In the impugned order, the assessing authority has admitted that the goods were lying in the factory itself and the delivery of the goods has not been given. The dispute is recurring ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal. The learned standing counsel submitted that the agent has booked the order for the purchase of the sugar. The actual delivery of the goods is not necessary to invoke section 12A of the Act. Intend to bring the goods in local area is sufficient for the application of section 12(1) of the Act. He submitted that having regard to the facts and circumstances, the Tribunal has already granted st ..... X X X X Extracts X X X X X X X X Extracts X X X X
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