Rajes Kumar, J. - (1.) These three revisions under Section 11 of U.P. Sales Tax Act (hereinafter referred to as "Act") are directed against the order of Tribunal dated 23.11.1991 for the assessment year 1982-83 (Central), order dated 23.11.1991 for the assessment year 1983-84 (Central) and order dated 28.04.1993 for the assessment year 1981-82 (Central) respectively, Common questions are being involved, hence the same are being disposed of by the common order.
(2.) Applicant was registered under Section 7 of the Central Sales Tax since 1962. At the instance of the applicant, amendment was made in the registration certificate and the desired items are added time to time. It appears that after 1962, 33 items were added on 27.12.1967 w.e.f. 11.12.1967. Thereafter, on 06.10.1979, 45 items were added w.e.f. 15.05.1979. Thereafter, further additions were made time to time. Photocopy of the registration certificate is enclosed as annexure-1 to the revision petition.
(3.) In the year 1981-82, it was found that the applicant had purchased building material for Rs. 4,90,693.71p., iron steel, specification sheet, joining sheet for Rs. 2,77,478.59p. and asbestos sheet, waste cotton for Rs. 26,956.53p. from outside the State of U.P. and issued Form-C for such things. Aforesaid items were not mentioned in the registration certificate and the applicant was not eligible to issue Form-C in respect of those items. The assessing authority initiated the proceeding under Section 10-A of the Act and on the consideration of the reply filed by the applicant sum of Rs. 95,000/-was levied towards penalty. First appeal filed by the applicant was allowed in part and the amount of penalty was reduced to Rs. 88,500/-. Applicant filed second appeal before the Tribunal, which was dismissed.;