SURYA PRAKASH KESARWANI, J. - (1.) Heard Sri B.K. Pandey, learned counsel for the applicant.
(2.) This revision has been filed raising the following question of law: "Whether under the facts and circumstances of the case, the Commercial Tax Tribunal was legally justified in setting aside the order passed under Section 10A of Central Sales Tax Act whereas the dealer was not authorized to make purchase of machinery against form-C for registration certificate ?"
(3.) The penalty of Rs. 4,02,196/- imposed by the assessing authority under Section 10A of the Central Sales Tax Act, has been set aside by the Tribunal by the impugned order dated 6.3.2013 in Second Appeal No.34 of 2013 on the ground that the import of concrete mixture machine to execute the work of civil construction with accessories against Form-C does not amount to "false representation" on the facts of the present case.;