TMI Blog2022 (9) TMI 848X X X X Extracts X X X X X X X X Extracts X X X X ..... use, to make use of the goods for any such purpose. Admittedly, there is also a specific finding by the second appellate authority in the order dated 18.07.2013 of their being bonafide belief on the part of the revisionist and there being no ill intention on the part of the revisionist and no such ill intention having been proved by the department. Needless to mention that it is open to the authorities concerned to proceed against the revisionist in accordance with law in case any misuse of Form 'C' comes to the notice of the authority concerned or for default under any other clause of Section 10 of the Act, 1956. The order dated 18.07.2013 is set-aside so far as it remands back the matter to the authority concerned, leaving it open to the authorities concerned to proceed against the revisionist in accordance with law, in case any misuse of Form 'C' comes to the notice of the authority concerned or for default under any other clause of Section 10 of the Act, 1956 - The revision is partly allowed. - Sales/Trade Tax Revision No. - 163 of 2013, 164 of 2013, 165 of 2013, 166 of 2013 - - - Dated:- 14-9-2022 - Hon'ble Abdul Moin, J. For the Revisionist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any incorporated under the Companies Act, is a notified company by Ministry of Energy, Government of India for transmission of power from Siliguri (West Bengal) to Mandola (Ghaziabad) (U.P.). The scheme of transmission system associated with Tala Hydro Electric Project for transmission of power from Siliguri to Mandola prepared by Power Grid Corporation of India Ltd. is approved and notified by State of Uttar Pradesh, Urja Anubhag-1 published in Extra Ordinary Gazette No.4501/P-1-2001-24 44P-98 dated 11.12.2001. 6. Subsequently, the revisionist Company, which is joint venture company of Power Grid Corporation of India Ltd. the Tata Power Company Ltd, was notified as Licensee under the Electricity Act, 2003 for Interstate Transmission of Power by Government of India, Power Ministry, which is published in Extraordinary Gazette dated 23.04.2004. 7. Central Electricity Regulatory Commission granted a licence the revisionist to transmit electricity as a transmission licensee and for that purpose to construct, maintain and operate the transmission system associated with evacuation of power from TALA Hydro electrical Project in Bhutan which has been specified therein. This license ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transmission of electricity to be purchased from outside Uttar Pradesh through form of declaration . 14. The Assessing Officer had issued a show cause notice under Section 10-A of the Central Sales Tax Act, 1956 (hereinafter referred to as the 'Act, 1956') bearing no.1460 dated 14.09.2011 stating the reason that on re-examination of assessment file it is found that the revisionist had made purchase of transmission line fault analyzer system, tower parts, conductor, insulator, charging rigs and ERS components against form 'C' on concessional rate while the revisionist is not authorized to purchase the same. 15. The revisionist attended and filed written reply to the notice and stated that he is authorized to purchase the goods at concessional rate as transmission activity is not an independent activity but is related with generation and distribution of power. It was also pointed out that the Assessing Officer without disposing off the application for addition of items in Central Registration Certificate, which remain pending from 27.03.2004, had issued notice on 14.09.2011. On pointing out the pendency of the application, same was taken up by the Assessing Off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ithout reasonable excuse makes use of the goods for any such purpose but the second appellate authority has specifically held in its order dated 18.07.2013 that the revisionist has used Form 'C' under a bona fide belief and there has been no malafide intent, as such none of the conditions as invoked by the Assessing Authority under sub-section (b), (c) and (d) of Section 10 of the Act, 1956 were attracted so as to cloak the authority concerned with power to impose penalty under Section 10 -A of the Act, 1956. He further argues that when the said finding has been specifically arrived at in the order dated 18.07.2013 by the second appellate authority, who is also the final fact finding authority then remand of the case to the appellate authority for a fresh decision would be an exercise in futility although it would always be open for the competent authority to proceed in accordance with law where there is misuse of Form 'C'. 22. It is thus argued that the impugned order dated 18.07.2013 remanding back the matter to the authority concerned for a fresh decision is an exercise in futility as such the revision merits to be allowed and the impugned order dated 18.07.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g and Finance Ltd. Kanpur reported in 2005 U.P.T.C. 188 , wherein this Court has held as under :- I also agree with the view of the Tribunal that the remand of the case to provide a fresh inning to the assessing authority is not justified. Penalty under Section 10A of the Act was levied by the Assessing Authority for the alleged violation of clause (d) of Section 10 of the Act. Once first appellate authority arrived at a conclusion on the fact of the case that there was no violation of Section 10(d) of the Act penalty ought to have been quashed. The case could not be remanded back to the assessing officer with the direction to issue a fresh notice specifying the clause under which the default was committed. It is always open to the assessing officer to initiate penalty proceedings for the default under any other clause of Section 10 of the Act separately. There was no need to remand back the matter after coming to the conclusion that the penalty levied for the default of Section 10(d) of the Act was not justified. 26. Needless to mention that it is open to the authorities concerned to proceed against the revisionist in accordance with law in case any misuse of Form ' ..... 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