COMMISSIONER, TRADE TAX Vs. MAHINDRA AND MAHINDRA

JUDGEMENT

(1.) ALL the revisions have been filed by the Department under Section 11 of the U.P. Trade Tax Act, 1948 against the judgment and order dated January 2, 2007 passed by the Trade Tax Tribunal for the assessment years mentioned above where the Tribunal has cancelled the levy of penalty imposed under Sections 15A(1)(q) and deleted the addition made under Section 7(4) of the U.P. Trade Tax Act, 1948.

(2.) I have heard Sri Sanjay Sarin, learned Counsel for the Department and Sri S.M.K. Chaudhary, Senior Advocate, counsel for the assessee, assisted by Sri Manish Misra.

(3.) HOWEVER , in second appeal, the Tribunal has examined the entire material and evidence submitted by the counsel for the revisionist under Section 12B of the Trade Tax Act and invited the objections from the Department, but no objections were filed. The Tribunal in its order has specifically mentioned that the evidence submitted by the assessee regarding the concerning vehicles, has shown that the vehicles have gone out of U. P. and got its entry in the stock registers of the recipient stockyards of the other States. The evidence, as submitted by the assessee, was also examined by the Tribunal as well as State representative. Finally, it was proved that those vehicles were sold by the stockyards to the customers in their States. For vehicles, going to Uttranchal, photo copy of form C of that State was also filed and the officer of that State has verified the same. Thus, ample evidence was furnished to that effect that the vehicles in question have crossed the border of the U.P. and were sold in other States. The Tribunal also relied upon the ratio laid down in the case of Sodhi Transport Co. v. State of U.P. : [1986] 62 STC 381 (SC) : [1986] UPTC 721 (SC).