QUALITY CHEMICALS Vs. COMMISSIONER OF TRADE TAX

JUDGEMENT

(1.) These two revisions arise out of the common order dated April 21, 1999 passed by the Trade Tax Tribunal, Moradabad, allowing Second Appeals Nos. 90 of 1997 assessment year 1993-94 (Central) arid 91 of 1997 assessment year 1994-95 (Central) filed by the department.

(2.) Facts giving rise to the present revisions are that the revisionist is a registered dealer under the Central Sales Tax Act. A certificate of registration was granted on July 27, 1991 effective from April 11, 1991. It related to wholesale and retail trades of mentha oil, de-menthalised oil and essential oil. The assessee had obtained form C from the department against which he had purchased essential oil. When fresh application for issue of form C was moved the department was of the view that the assessee has misused the earlier forms issued to it inasmuch as the registration certificate was not granted to it in respect of resale of essential oil. Penalty proceedings Under Section 10-A of the Central Sales Tax Act, 1956, were initiated for violation of the condition contained in Section 10(b) of the Central Sales Tax Act, 1956. For the assessment year 1993-94 penalty of Rs. 45,217 and for the assessment year 1994-95 penalty of Rs. 72,936 was imposed. First appeals filed by the assessee were allowed. The department thereafter filed second appeals which have been allowed by the Tribunal. The order of the first appellate authority was set aside and that of the assessing authority was restored. Aggrieved by the orders of the Tribunal, the dealer has filed these two revisions.

(3.) Sri Piyush Agrawal, learned counsel for the revisionist and Sri B.K. Pandey, learned Standing Counsel have been heard.