B.N.Sapru, J. - (1.) The Commissioner of Sales Tax has filed this revision.
(2.) In the assessment year 1977-78, a penalty was imposed by the assessing authority upon the assessee under the provisions of Section 15-A(1)(h) of the U.P. Sales Tax Act. The assessee appealed unsuccessfully to the Assistant Commissioner (Judicial). Thereafter the assessee went to the Tribunal in appeal. The Tribunal has allowed the appeal.
(3.) The penalty has been imposed on the assessee because he has not shown that he had a godown in his application for registration.;