SHASHI KANT GUPTA,J. - (1.) THE petitioner is challenging the validity of the penalty order passed under Section 10-A read with Section 10(d) of the Central Sales Tax Act (in short the Central Act) dated 31-8-2006 passed by Assistant Commissioner, Trade Tax, Sector-9 Ghaziabad, respondent No. 3 for the assessment year 2001-02 as well as the notice issued under Section 22 of the Act by the assessing authority with regard to the rectification of mistake in the order dated 6-10-2006.
(2.) THE facts enumerated in the present writ petition are as follows: The petitioner is a registered firm both under U.P. Trade Tax Act (in short "U.P. Act") as well as under Central Sales Tax Act (in short CST Act) and is engaged in the publication of children education books and writing books bearing the name of authors.
(3.) DURING the assessment year 2001 -02 the applicant has made purchases of paper for use in the manufacturing of books from outside the State of Uttar Pradesh for Rs. 32,01,186/- against Form-C. All the requisite Forms have been duly issued in accordance with law.;