TMI Blog2018 (2) TMI 767X X X X Extracts X X X X X X X X Extracts X X X X ..... Even otherwise sales and purchase of earth moving equipments and its spare parts are made through banking transactions and are subject to the provisions of Central Excise Act. The mere fact that cheque number is not specified in the order of first appellate authority would not justify inference that the transaction was not a banking transaction. Tribunal is not justified in restoring penalty upon the assessee under Section 15-A (i)(o) - decided in favor of assessee. - Sales/Trade Tax Revision No. 479 of 2006 - - - Dated:- 7-2-2018 - Hon'ble Ashwani Kumar Mishra ,J. For the Opposite Party : S.C.,Nishant Mishra,Praveen Kumar ORDER This revision is by the assessee against the order passed by the Trade Tax Tribunal, No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g so? The assessee is a registered dealer and is agent of M/s Escorts JCB Ltd. Faridabad. The firm deals in selling of earth moving equipment and its spare part within the territory of Western U.P. A purchase order was issued by the assessee to M/s Escorts JCB Ltd. Faridabad for supplying earth moving equipment. The required equipments were to betransported from Faridabad to Noida in two different transport vehicles.The purchases were made against Form-C and Central Sales Tax @ 4% was paid. Form-C admittedly was issued prior to dispatch of the goods. The seller, however, had not filled up details in Form -31. At the time when the goods were checked within the State of U.P. , the authority proceeded to seize it as Form-31 was incomplete, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er and merely for the reason that details are not correctly filled, it would not mean that there was intention to evade payment of tax.Other facts and circumstances would have to be looked into. Learned counsel for the revisionist has also relied upon a decision of this Court in Bureau Veritas Consumer Products Services ( India) Pvt. Ltd. Vs. Commissioner Trade Tax U.P. Lucknow 2017 NTN (Vol.64)-8 Learned Standing counsel has placed the findings returned by the Tribunal in order to contend that there was an intention to evade payment of tax. Facts relevant for the present purposes, have already been noticed above.The Tribunal has not disputed or reversed the finding returned by the first appellate authority to the effect that Form-C h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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