SANJIV FABRICS Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) These four revision petitions arise out of common order dated January 22, 1991 passed by the Trade Tax Tribunal, Meerut, in four Second Appeals Nos. 241 of 1986 (1979-80), ' 211 of 1986 (1981-82), 212 of 1986 (1982-83) and 213 of 1986 (1983-84).

(2.) All the above revisions arise out of penalty order passed under section 10(b) of the Central Sales Tax Act, 1956. The sole controversy involved in all these revisions is as to whether, in the facts and circumstances of the case, penalty under section 10(b) of the Central Sales Tax Act can be imposed or not.

(3.) The common question of law and facts are involved for the assessment years 1979-80, 1981-82, 1982-83 and 1983-84. The applicant is a registered dealer under section 7(2) of the Central Sales Tax Act, 1956 and is carrying on business of manufacture and sale of handloom cloths. He was granted registration under section 7(2) of the Central Act to import raw materials, i.e., "cotton" and "cotton yarn" against form C. Indisputably, for all these assessment years the applicant has imported cotton waste, polythene, sutli and tat. Form C has been issued by the applicant in respect of the aforesaid items also.