R K INDUSTRIES Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) R.K. Industries, Muzaffarnagar, has filed the present revision against the order dated January 1, 1991, passed by the Sales Tax Tribunal, Muzaffarnagar Bench, Muzaffarnagar, in second appeal No. 709 of 1985 (1977-78), relating to proceeding under Section 15-A(1) of the U.P. Trade Tax Act, 1948 (hereinafter referred to as "the Act").

(2.) The facts of the case in brief are that the applicant is a registered dealer under the provisions of the Act and is engaged in the business of manufacture and sale of crushers and its parts. During the assessment year 1977-78, it had purchased spare parts and machineries as well as iron steel against form III-B. The penalty proceeding under Section 15-A(1)(1) was initiated and a sum of Rs. 12,000 was imposed as penalty. However, in the first appeal filed by the assessee, the Assistant Commissioner (Judicial) had set aside the penalty. Feeling aggrieved thereby, the Commissioner of Trade Tax has preferred appeal under Section 10 of the Act before the Tribunal. The Tribunal vide impugned order has allowed the appeal and restored the penalty order.

(3.) I have heard Shri R.R. Agrawal, learned counsel for the applicant and Shri S.D. Singh, learned Standing Counsel, for the respondent.