COMMISSIONER OF SALES TAX UP Vs. SANJIV FABRICS

JUDGEMENT

(1.) These appeals, by special leave, are directed against the judgments and orders delivered by the High Court of Judicature at Allahabad, reversing the orders passed by the Sales Tax Tribunal, Meerut, (for short "the Tribunal"). In the first set of appeals (No. 2344-2347/2004) the Tribunal had affirmed the levy of penalties on the respondent, under Section 10(b) read with Section 10A of the Central Sales Tax Act, 1956 (for short "the Act") whereas in the second set (appeals No. 6382-6383/2004), the Tribunal had set aside the levy of penalties under the said Section on the appellant. Since the appeals raise a common question of law, it would be convenient to dispose them of by this single judgment.

(2.) Shorn of unnecessary details, the facts essential for the adjudication of these appeals are:

(3.) Hence both the revenue and the dealer are before us in these appeals.