- (1.) Both the revisions have been filed by the assessee under Section 11 of the U.P. Sales Tax Act, 1948 against the consolidated judgment and order dated 24.06.1992, passed by the Sales Tax Tribunal, Lucknow in Second Appeals No. 254 & 255/1991 pertaining to the Assessment Year 1983-84 and 1984-85 respectively, whereby penalty under Section 10-A of the Central Sales Tax Act was sustained.
(2.) The brief facts of the case are that the assessee started business in various items of electrical goods and machinery including generating sets, control panels, pumps and pumping sets, electric motors etc., as a dealer and manufacturer under the name and style of ACME Engineers. While doing the business in "Electrical Goods", the purchases were made within and outside the U.P. The assessee used the Form-C and Form-31, without any authority. So, the Assessing Officer has levied the penalty under Section 10-A for Rs.67,129/- and Rs.53,643/- respectively for the assessment years under consideration. Both the appellate authorities have confirmed the same. Still not being satisfied, the assessee has filed the present revisions.
(3.) With this background, Sri Pradeep Agarwal, learned counsel for the assessee submits that there was no order refusing to grant of registration in respect of the items mentioned in the list or rejecting the application in respect of these items mentioned in the list.;