DELHI TEXTILES Vs. COMMISSIONER COMMERCIAL TAX UP LUCKNOW

JUDGEMENT

(1.) Heard Sri N.C. Gupta, learned counsel for the revisionist as well as Sri Bipin Kumar Pandey, learned Standing Counsel for the respondent.

(2.) By means of this revision the revisionist has challenged the order dated 02.01.2010, passed by the Commercial Tax Tribunal, whereby the second appeals preferred by the revisionist as well as the revenue have been rejected and the Tribunal had up held imposition of penalty as modified by the First Appellate Authority. This revision relates to assessment year 2005-06.

(3.) Facts of the case in brief are that the revisionist is a partnership form engaged in the business of manufacture and sale of textiles and is registered under Section 8-A of the U.P. Trade Tax Act, 1948 (hereinafter referred to as the "Act, 1948") as well as under the Central Sales Tax Act. The revisionist has given order for supply of the machine for cloth procesing to M/s Disha Enterprises Delhi and therefore, the aforesaid machine was purchased by M/s Disha Enterprises Delhi from M/s Romex Machine, TTC Area Thaney, Mumbai, Maharashtra. The said machine was booked by Vishal Haryana Road Lines and same was transported by vehicle alongwith bill no. 52, dated 08.03.2006, which was in the name of M/s Disha Enterprises, A-9 West Jyoti Nagar, 100 Feet Road, delhi and thereafter the same for delivery to the revisionist, for which M/s Disha Enterprises issued bill no. 0347, dated 13.03.2006 and bill no. 832000 and along with that import declaration Form No. 1520870.