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M/s Bharat Heavy Electricals Limited Versus The Commissioner, Commercial Taxes

2016 (10) TMI 148 - ALLAHABAD HIGH COURT

Imposition of penalty under section 54(1)(11)(i) of U.P. VAT Act - Form C and Form E-1 under the provisions of section 6 (2) of the C.S.T. Act - Held that: - The Forms supplied by the revisionist were clearly not under the U.P. VAT Act. The allegation is not that any form under the U.P. VAT Act was wrongly or falsely supplied. - If any doubt was there with regard to the forms under the C.S.T. Act then the provisions of section 10(a) of the Act would apply and recourse could be had to the rem .....

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visionist. - Sales/Trade Tax Revision No. 161 of 2016 - Dated:- 6-9-2016 - Hon'ble Bharati Sapru, J. For the Applicant : Shubham Agrawal,Bharat Ji Agrawal, Rashi Misra For the Opposite Party : S.C. ORDER Heard Sri Bharat Ji Agrawal learned senior advocate assisted by Sri Subham Agrawal and Ms.Rashi Misra learned counsel for the revisionist and Sri B.K. Pandey learned standing counsel. This revision has been filed by the assessee M/s. Bharat Heavy Electricals Limited for the assessment year 2 .....

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d declaration issued under Central Sales Tax Act? 2. Whether Form C and Form E-1 having been issued under Central Sales Tax Act, hence section 54(1)(11)(i) of U.P. VAT Act is not applicable which is applicable only in respect of wrong Form or declaration issued under U.P. VAT Act? 3. Whether in view of the findings of fact recorded by the tribunal that no wrong has been pointed out in Form C or Form E-1 filed by the applicant under U.P. VAT Act, Tribunal ought to have quashed the penalty instead .....

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5. Whether the tribunal's order remanding the case to the first appellate authority was not justified in view of the decision of this Hon'ble Court in the case of Ramji Mal Govind Ram Pilibhit vs. Commissioner of Sales Tax, reported in 1984 UPTC, page 889? 6. Whether the said decision having been followed in the case of Komal Corporation, Fatehpur vs. Commissioner of Trade Tax, reported in 2007 UPTC page 92, the matter cannot be remanded with a fresh direction to make inquiry and, theref .....

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