GHANARAM ENGINEERS AND CONTRACTOR Vs. COMMISSIONER COMMERCIL TAXES

JUDGEMENT

(1.) This revision is directed against an order of the Commercial Tax Tribunal, Jhansi dated 11.10.2018, whereby the order passed by Joint Commissioner, Commercial Tax, Jhansi under Sec. 56 of the VAT Act, dated 21.3.2018, has been affirmed and the appeal of the assessee has been rejected. The proceedings for imposition of penalty have been initiated against the assessee on the ground that it was not entitled to issue Form-C for purchase of 'dumper', yet it has issued FormC. The assessee has placed reliance upon the registration certificate issued under rule 5(1) of the Central Sales Tax Rules, 1957 read with Sec. 7(1)7(2) of the Central Sales Tax Act for building machines and equipments. Upon application dated 15.4.2000 in column 16(a) 'dumper' has also been added. Defence of the assessee was that purchase of dumper, therefore, was clearly permitted in view of the registration certificate and that penalty proceedings are unsustainable.

(2.) The tribunal vide its order has proceeded to uphold penalty on the ground that the assessee was entitled to purchase of machinery for its construction work and that there is no registration for purchase of dumper.

(3.) While considering the issue, the tribunal has completely omitted to take note of the registration certificate itself, which specifically refers to inclusion of dumper in column 16(a).