C S T Vs. SURAJ RUBBER INDUSTRIES

JUDGEMENT

(1.) This revision is at the instance of the Commissioner of Sales Tax against the order dated March 12, 1992 passed in Second Appeal No. 278 of 1991 for the assessment year 1985-86.

(2.) Placing reliance upon the aforesaid notification it was submitted by the dealer that it is legally permissible for him to manufacture and sell rickshaw tubes also. The word "tricycles" would cover "rickshaws" also. There is no violation of Section 4B of the Act. The assessing authority has considered the explanation and examined the record and found that the rickshaw tubes were not permitted to be manufactured and only cycle tubes were permitted to be manufactured, thus, the violation of Section 4B was established and it levied the penalty by the order dated February 11, 1991 which has been confirmed by the appellate authority. But the Tribunal has set aside the penalty order.

(3.) Heard the counsel for the parties and perused the record. The following question of law has been framed in the memo of revision: