TMI Blog2011 (1) TMI 1282X X X X Extracts X X X X X X X X Extracts X X X X ..... e three revisions are allowed. The penalty levied under section 10A read with section 10(d) of the Central Act is hereby quashed. - Commercial Tax Revision Nos. 908-910 of 2010 - - - Dated:- 17-1-2011 - RAJES KUMAR, J. For the Appellant : N.C. Gupta For the Respondent : B.K. Pandey, Standing Counsel, RAJES KUMAR J. These are three revisions under section 11 of the U.P. Trade Tax Act, 1948 (hereinafter referred to as, the Act ) directed against the order of the Tribunal dated August 3, 2010 for the assessment years 1998-99, 1999-2000 and 2000-01 all under the Central Sales Tax Act, 1956 by which the Tribunal has confirmed the penalty levied under section 10A read with section 10(d) of the Central Sales Tax Act, 1956 (he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als for ₹ 25,76,850 had not been used in the manufacturing of goods for sale and used in the jobwork. The applicant filed reply and submitted that the material purchased against form C have been used for the purpose for which the registration was granted and there is no violation of any of the condition of the registration certificate. It is submitted that at the time issue of form C, the details of the form C used earlier have been furnished, in which the items for which the form C have been issued, have been clearly disclosed and on the consideration of the entire facts, form C have been issued. The assessing authority has not accepted the plea of the applicant and levied the penalty under section 10A read with section 10(d) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... self, in Trade Tax Revision Nos. 106 and 121 of 2003 decided on December 8, 2010 (Commissioner, Trade Tax, U.P., Lucknow v. Aristo Printers Pvt. Ltd. [2011] 41 VST 102 (All)). He submitted that this court has held that the ink and the other material used in the printing are liable to tax, inasmuch as being transferred to the purchasers. Having heard learned counsel for the parties, I have perused the impugned order. In the case of assessee itself in Trade Tax Revision Nos. 106 and 121 of 2003 decided on December 8, 2010 (Commissioner, Trade Tax, U.P., Lucknow v. Aristo Printers Pvt. Ltd., Ghaziabad [2011] 41 VST 102 (All)), for the assessment years 1996-97 and 1997-98 this court has held the printing of lottery tickets as a works cont ..... X X X X Extracts X X X X X X X X Extracts X X X X
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