Rajes Kumar, J. - (1.) Present revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 27.02 1098 for the assessment year 1991-92.
(2.) Dealer/opposite party (hereinafter referred to as "Dealer") was a manufacturer engaged in the business of manufacture and sale of refined edible oil. Dealer unit was a new unit and accordingly, dealer was holding eligible certificate under Section 4-A of the Act. Dealer had also been issued recognition certificate under Section 4-B of the Act on 01.08.1990 w.e.f. 26.02.1990 permitting the dealer to purchase the goods mentioned at Sl. No. 1 to 13 of the list annexed alongwith certificate at concessional rate. It appears that the aforesaid recognition certificate issued in Form-19 was amended w.e.f. 06.03.1992 and items mentioned at Sl. No. 19 and 11 of the list have been deleted and full exemption has been allowed w.e.f. 06.03.1992 Recognition certificate is annexure-1 to the supplementary affidavit, filed by the dealer. Assessing authority found that during the year under consideration, dealer had purchased chemical for Rs. 60,00,756/- and machinery parts for Rs. 1,44,429.56p. against Form 3B. It was also found that the dealer had issued Form 3B for availing full exemption while the dealer was entitled for partial exemption under Clause (5) of notification No. ST-II-4519/X-7(19)/87-U.P.Act-XV/48-Order-87, dated 29.08.1987 as per the recognition certificate. Assessing authority accordingly, levied the penalty under Section 15-A(1)(1) of the Act for furnishing of false certificate. Dealer filed appeal before Deputy Commissioner (Appeals) Trade Tax. which was dismissed. Dealer further filed appeal before the Tribunal. which has been allowed by the impugned order. Tribunal has observed that in the recognition certificate dealer had been held entitled for full exemption for the purchases of chemical and machinery parts and accordingly. Form 3B for full exemption was issued for making the purchases. Tribunal further held that details of the purchases and the use of Form 3B were submitted before the assessing authority and assessing authority has not raised any objection, therefore, declaration form issued for full exemption can to be said to be false.
(3.) Heard learned Counsel for the parties.;