This revision under section 11 of the U.P. Trade Tax Act has been filed by the assessee for the assessment year 1995-96 against the order of tribunal dated 29.1.2002 by which the penalty has been imposed on the assessee under section 10-A of the Central Sales Tax Act. The questions of law referred to are as under:
"(i) Whether in view of the judgment of Hon'ble the Apex Court in the case of State of Rajasthan vs. Jaipur Udyog Limited (supra) and the judgment of this Hon'ble Court in the case of Spring Valley Fruits Product Co. Limited (supra), the order passed by the Trade Tax Tribunal is justified?
(ii) Whether in view of the judgment of Hon'ble the Apex Court in the case of Indian Copper Corporation Limited vs. Commercial Tax Officer (supra) and Commercial Tax Officer vs. Rajasthan Electricity Board (supra), the order passed by Trade Tax Tribunal is justified?
(iii) Whether the Trade Tax Tribunal was justified in dismissing the appeal of the applicant whereas in the registration certificate, chemical and glue were specifically mentioned which is fully covered item purchased by the applicant against Form C?
(iv) Whether the Trade Tax Tribunal being the last fact finding authority was justified in not recording its own independent finding while dismissing the appeal of the applicant?
(v) Whether the Trade Tax Tribunal was justified in holding that the applicant has not furnished any literature in support of its case?
(vi) Whether the Trade Tax Tribunal was justified in holding that DM-6 is not adhesive?
(vii) Whether in any view of the matter, the order passed by the Trade Tax Tribunal is justified?"
The tribunal has recorded a finding that the assessee was not able to produce any literature to show whether the items used by them was their synonymous with glue or not. The item imported by them is DM 6.
This Court gives to the assessee an opportunity of producing of evidence in the form of literature or any other document to establish their case. The assessee may produce such evidence as may be found necessary in the shape of literature before the assessing authority, who may reconsider the matter and shall pass orders within a period of three months from the date of production of a certified copy of this order being placed by the revisionist within three weeks from today.
The revision is disposed of as above. No costs.
Order Date :- 25.1.2010 rk