COMMISSIONER, TRADE TAX Vs. BOOKMAN INDIA

JUDGEMENT

(1.) PRESENT four revisions under Section 11 of the U.P. Trade Tax Act, 1948 (hereinafter referred to as "the Act") are directed against the order of the Tribunal dated June 22, 2004 relating to the assessment years 1995 -96, 1996 -97 and 1998 -99 (first part and second part) by which the Tribunal has deleted the penalty levied under Section 10A of the Central Act for the alleged default under Section 10(d) of the Central Sales Tax Act, 1956 (hereinafter referred to as "the Central Act").

(2.) THE dealer/opposite party (hereinafter referred to as "the dealer") was registered under the Central Act and was entitled to purchase papers at concessional rate of tax from outside the State of U. P. for use in the manufacturing of books. During the years under consideration, dealer had purchased papers at Delhi and issued form C in respect thereof. Papers purchased at Delhi have been got printed at Delhi and thereafter brought inside the State of U. P. for binding at Meerut The assessing authority levied the penalty on the ground that the purchases of papers were not in the course of inter -State trade inasmuch as the papers for which form C were issued have not been brought inside the State of U.P. as such and have been given to the printer at Delhi for printing purposes. The assessing authority held that the dealer had violated Section 10(d) of the Central Act and levied the penalty under Section 10A of the Central Act. The case of the dealer was that there was no violation of Clause (d) of Section 10 of the Central Act. It was submitted that registration certificate was granted for the purchases of papers for use in the manufacturing of books. Dealer admittedly, used the purchased papers in the manufacturing of books and had not disposed of otherwise for any other purposes. Claim of the dealer has not been accepted by the first appellate authority, but has been accepted by the Tribunal. On the facts of the case, the Tribunal held that there was no violation of Clause (d) of Section 10 of the Central Act.

(3.) I do not find any error in the order of the Tribunal. Section 10(d) of the Central Act as it existed at the relevant time reads as follows: