COMMISSIONER OF SALES TAX Vs. VIJAY HOSIERY FACTORY

JUDGEMENT

(1.) By this revision petition, the Commissioner of Sales Tax challenges an order dated 18th August, 1988, passed by the Sales Tax Tribunal, Allahabad Bench I, whereby it quashed a penalty of Rs. 31,351/- levied on the dealer-respondent under Section 10A read with Section 10(d) of the Central Sales Tax Act.

(2.) I have heard Shri K.M. Sahai, learned Standing Counsel for the revisionist, and Sri Bharat Ji Agarwal, learned Counsel for the dealer-respondent.

(3.) The dealer-respondent is a manufacturer of 'hosiery cloth' and 'hosiery goods' and is registered under the Central Sales Tax Act. In its application for registration, it mentioned the goods to be manufactured by it as 'manufacture of hosiery'. The same was mentioned in the certificate of registration granted to it and in the column meant for mentioning the goods that the dealer was entitled to purchase under Section 8 of the Central Sales Tax Act, the registration certificate mentioned certain machines.