Heard learned Standing Counsel for the State. This revision has been filed by the State under Section 11(1) of the U.P. Trade Tax Act for the assessment year 1982-83 in proceedings initiated under Section 4B(5) of the U.P. Trade Tax Act. The question of law framed is hereunder:-
(i) Whether Trade Tax Tribunal is legally justified to set aside the penalty imposed u/s 4B(5) despite the dealer has used the raw material, purchased obtaining facility of Section 4B(2), in manufacture of rickshaw rims, for which he was not authorized in recognition certificate ?
The tribunal by the impugned order dated 11.10.2001 has come to the conclusion that the rims covered under the category of wheel and therefore, are a declared commodity under Section 17 of the Central Sales Tax Act and as such the dealer was authorized to purchase raw material falling under Section 4B of the Act. The Tribunal has therefore, deleted the penalty imposed on the assessee under Section 4B(5) of the Act. The order of the Tribunal is justified.
I see no reason to interfere in the order passed by the Tribunal.
This revision is without merit and is dismissed. Order Date :- 8.1.2010 S.P.