TMI Blog2018 (8) TMI 1493X X X X Extracts X X X X X X X X Extracts X X X X ..... o dispute that in the challan/invoice the details of the Delhi purchaser are mentioned but it appears that inadvertently while preparing the challan/invoice the tax has been charged under the U.P. Trade Tax instead of Central Sales Tax laws - it is the case where this cannot be ruled out that some time the person who is suppose to prepare the challan/invoice or the documents may commit mistake and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e business of manufacture and sale of wire and wire products. On 28.11.1992 iron wire of 15,175 kgs. in 84 bundles were sold by the revisionist to a Delhi party against challan dated 28.11.1992 and the same was dispatched through the vehicle bearing registration No. UGR-483. When the goods were on its way the same were detained by the Mobile Squad, Ghaziabad and a show cause notice was issued by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner (Appeals) who vide order dated 02.03.1994 has affirmed the order passed by the assessing authority against which an appeal is filed before the Trade Tax Tribunal. The Tribunal has decided the appeal and has affirmed the penalty order, hence the present revision. Vide order dated 09.04.2007 the Tribunal dismissed the above appeal and the penalty was upheld through the weight of the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urchaser are mentioned but it appears that inadvertently while preparing the challan/invoice the tax has been charged under the U.P. Trade Tax instead of Central Sales Tax laws. Having heard the learned counsel for the parties, in my opinion, it is the case where this cannot be ruled out that some time the person who is suppose to prepare the challan/invoice or the documents may commit mistake ..... X X X X Extracts X X X X X X X X Extracts X X X X
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