I.M.Quddusi, J. - (1.) The present revision has been filed against the order dated January 25, 2001, passed by the Trade Tax Tribunal confirming the imposition of penalty order under Section 15-A(1) of the U.P. Trade Tax Act, 1948 (hereinafter referred to as "the Act") for the alleged violation of Section 28-A of the U.P. Trade Tax Act, 1948.
(2.) Before adverting to the various contentions raised by the revisionist and opposite parties, it is necessary to state the facts which have led to the filing of this revision and are borne out from a perusal of the pleadings on record, The revisionist is a manufacturer of soft drinks in Uttar Pradesh, having two bottling plants which manufactures the aforesaid soft drinks.
(3.) The revisionist on January 8, 1998, placed a purchase order for the supply of soft drinks concentrates which is the raw material needed for producing soft drinks from a company based in Patiala known as Pepsi Foods Limited. A perusal of the purchase order which has been annexed with the revision-petition, shows that the revisionist had placed orders for the purchase of 200 units of Pepsi concentrate, nine units of 7-UP concentrates, 81 units of Mirinda concentrates and 12 units of TEEM concentrate from Pepsi Foods Limited.;