- (1.) Heard learned counsel for the assessee and learned standing counsel for the State.
(2.) This revision has been filed by the assessee under section 11 of the U. P. Trade Tax Act being aggrieved by the order of the Tribunal dated March 20, 2006.
(3.) The questions of law referred to are hereunder : (1) Whether, in view of the Division Bench judgment of this honourable court in the case of Aster Technologies (P) Limited, the order passed by the Trade Tax is justified ? (2) Whether in view of the judgment of this honourable court in the case of Precision Equipments v. Commissioner Trade Tax and Western India Enterprises Ltd. v. Commissioner of Sales Tax, the order passed by the Trade Tax Tribunal affirming the penalty is justified ? (3) Whether in view of form XXXI of the railway which was produced subsequently, the imposition of penalty is justified ? (4) Whether the applicant have produced all relevant documents at the entry check-post and in view of the judgment of the honourable court in the case of Radha Ballabh Satish Chandra v. Commissioner of Sales Tax,2007 7 VST 555 can it be said that there was any attempt to evade tax ? (5) Whether in view of the facts and circumstances of the case the order passed by the Trade Tax Tribunal is justified ?;