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M/s Classified Auto Distributors Pvt. Ltd. Versus The Commissioner Of Trade Tax, U.P. Lucknow

2018 (2) TMI 767 - ALLAHABAD HIGH COURT

Penalty u/s 15-A (I)(o) of the Act - case of petitioner is that Form-31 is to be filled by seller and merely for the reason that details are not correctly filled, it would not mean that there was intention to evade payment of tax - whether penalty justified? - Held that: - Tribunal, however, has observed that there is no check post between Faridabad and Noida, therefore, possibility of misuse of Form-31 cannot be ruled out. The specific finding by the first appellate authority that there was no .....

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ng 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, Noida dated 9.3.2016, whereby Second Appeal No. 314 of 2001 filed by the Revenue has been allowed. The penalty waived by the first appellate authority in appeal h .....

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in allowing the appeal of the department which was admittedly not represented as nobody appeared on behalf of the department to pursue the matter, even then the Tribunal allowed the appeal of its own, ignoring the submissions made by the applicant's counsel before it, even after noticed that none appeared on behalf of the department and several grounds which taken by the Tribunal of its own are not being raised on behalf of the Commissioner, the grounds which were not raised, cannot be cons .....

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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 Stat .....

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e, there was no intention to evade payment of tax. The Tribunal recorded that there has never been any instance of misuse of Form-31 by the assessee in the past and that the transaction was duly backed by Form-C. It was also recorded that the transaction was duly reflected in the books of account. The payment was also made through cheque. It was also observed that the import of such excisable commodities otherwise would not be possible ordinarily. It is this order of the first appellate authorit .....

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N (Vol.26), 405 in order to contend that Form-31 is to be filled by seller 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 ha .....

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