Rajes Kumar, J. - (1.) These two revisions under Section 11 of the U.P. Sales Tax Act, 1948 (hereinafter referred as "the Act") are directed against the order of Tribunal dated March 31, 1992 relating to the assessment years 1985-86 and 1986-87.
(2.) Dealer-opposite party was carrying on the business of manufacture and sale of oil and oil cakes and was registered under Section 7 of the Central Sales Tax Act, 1956 (hereinafter referred as "the Act"). The registration certificate under Section 7 of the Act was issued on October 30, 1984 with effect from October 23, 1984 on the application of the dealer moved on October 23, 1984. The dealer being registered dealer under the Central Sales Tax Act was entitled to get form C from its assessing authority for making the purchases from outside the State of U.P. against form C to avail the benefit of concessional rate of tax. Accordingly form C was regularly issued as and when desired by the dealer. It appears that during the assessment proceedings it was found that the dealer had issued form C for the purchases of oil-seeds from outside the State of U.P. and availed the benefit of concessional rate of tax in respect of which it was not registered as per the registration certificate, and accordingly, notice under Section 10-A read with Section 10(b) was issued. Dealer filed the reply to the show cause notice which was not accepted and a sum of Rs. 73,298.60, was levied towards penalty for the assessment year 1985-86 and a sum of Rs. 2,08,064 for the assessment year 1986-87. Dealer filed appeals before the Deputy Commissioner (Appeals). The first appellate authority had allowed the appeal in part for the assessment year 1985-86 and reduced the quantum of penalty to Rs. 1,075 and rejected the appeal for the assessment year 1986-87. Being aggrieved by the order, the applicant filed two appeals before the Tribunal which were allowed and penalty were deleted. Being aggrieved by the order of Tribunal, present two revisions have been filed.
(3.) I have heard Sri B.K. Pandey, learned Standing Counsel and Sri Bharat Ji Agarwal, learned Senior Advocate appearing on behalf of the respondent.;