9911796707
TMI Blog2025 (5) TMI 1524X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017 has been filed against the order dated 27.7.2017 passed in Appeal No. 682 of 2015, Assessment Year 2006-07, Sales/Trade Tax Revision No. 556 of 2017 has been filed against the order dated 27.7.2017 passed in Appeal No. 26 of 2016 (A.Y. 2005-06) and Sales/Trade Tax Revision No. 555 of 2017 has been filed against the order dated 27.7.2017 passed in Appeal No. 681 of 2015 (A.Y. 2004-05) by by Commercial Tax Tribunal Gorakhpur in the penalty proceeding under Section 3B of UP Trade Tax Act (herein after referred to as the 'Act'). 4. Since the issue involved in all the aforesaid three revisions are similar and the same questions of law are framed, therefore, the same are being decided by the common order treating Sales/Trade Tax Revision No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of rate of tax, circulars have been issued by the Commissioner, Commercial Tax from time to time, which is binding upon the department. The assessing authority has proceeded under Section 3 B of the Act and imposed the demand to the tune of Rs. 88,164/- vide order dated 29.12.2011. Against the said order, the revisionist has preferred an appeal, which has been dismissed vide order dated 20.3.2015. Aggrieved to the said order, the revisionist has preferred Second Appeal before the Commercial Tax Tribunal, which was dismissed vide judgment dated 27.7.2017 and the order passed by the assessing authority was affirmed. 8. Learned counsel for the revisionist further submits that the circulars specify certain directions to be followed by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e dealer cannot be tested at the time of issue of such form. He supports the impugned order. 10. After hearing learned counsel for the parties, the Court has perused the records. 11. It is not in dispute that the revisionist is duly registered dealer and is entitled for purchase of goods as prescribed under Section 4 B of the Act. Form III B is a requisite form which authorizes the registered dealer to purchase the goods as contemplated under Section 4 B of the Act at a concessional rate or at reduced rate. The record shows that the proceedings has been initiated against the revisionist on the alleged ground of issuance of Form III B without mentioning the rate of tax. 12. Rule 25 B of UP Trade Tax Rules prescribes Form III B. On perusal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ansaction an amount which would have been payable as tax on such transaction, had such certificate or declaration not been issued: PROVIDED that before taking any action under this section the person concerned shall be given an opportunity of being heard. Explanation: Where a person issuing a certificate or declaration discloses therein his intention to use the goods purchased by him for such purposes as will make the tax not leviable or leviable at a concessional rate but uses the same for a purpose other than such purpose, the certificate or declaration shall, for the purpose of this section, be deemed to be wrong. 15. On bare reading of the aforesaid section, it shows that on issuing of false or wrong certificates to another person ..... X X X X Extracts X X X X X X X X Extracts X X X X
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