Satish Chandra, J. - (1.) BOTH the revisions under section 11(1) of the U.P. Trade Tax Act have been filed by the assessee revisionist (Firm) against the consolidated order dated 25.1.1999 passed by the Trade Tax Tribunal, Lucknow in Second Appeal No. 29 and 383 of 1996 for the assessment years 1988 -89 and 1989 -90 respectively. The brief facts of the case are that during the assessment year under consideration, the assessee revisionist, was carrying on business in hides and skins, which was started in the year 1976 -77.
(2.) ON 14.6.1979, the accountant of the revisionist made a statement before the assessing authority that no imports from out of the State were immediately required nor any inter -state sales were likely to be made immediately, but the revisionist may do so in future. It is only on 20.6.1979, the application in Form -A was submitted for the registration under Central Sales Act.
(3.) IN the meantime, the assessee has also started the Factory at Barabanki in the year 1984. The Certificate for the registration under the Central Sales Tax Act was granted on 24.3.1983 for importing the hides and skins. However, during the assessment year under consideration, without the permission, the assessee has used Form C and Form 31 to import the chemicals and machinery while the permission was only for hides and skins. For misusing the Forms, the A.O. has levied the penalty under Section 10A of the Central Sales Tax Act. However, the First Appellate Authority has reduced the penalty and the Tribunal has confirmed the same. Still not being satisfied, the assessee has filed the present revisions.;