- (1.) Heard Shri Aditya Pandey, holding brief of Sri K.N. Kumar for the revisionist and Sri Nimai Das, learned Standing Counsel for the revenue.
(2.) The revision arises out of order dated 18.02.2005 passed by the Trade Tax Tribunal, Bench Allahabad in Second Appeal No. 21 of 2004 for the assessment year 2003-04.
(3.) The revision was admitted on 01.05.2008 on the following questions of law:- "1) Whether in the circumstances of the case, penalty u/s 10A of C.S.T. Act can be imposed upon the dealer for issuing Form 'C' for purchases of goods, i.e. goods for hut. 2) Whether there was any infringement of section 10(b) of the C.S.T. Act. 4) Whether there was any material to hold any false representation while issuing Form 'C'.";