SAUMITRA DAYAL SINGH,J. - (1.) Heard Sri Aloke Kumar, learned counsel for the applicant-assessee and Sri B.K. Pandey, learned Standing Counsel for the revenue.
(2.) Present revision has been filed by the assessee against the order of the Commercial Tax Tribunal, Allahabad dated 28.10.2009 passed in Second Appeal No. 28 of 2009 for A.Y. 2001-02 (Central Penalty). By that order, the Tribunal has partly allowed the assessee's appeal and confirmed the demand of penalty imposed under Section 10-A of the Central Sales Tax Act, 1956 (hereinafter referred to as the 'Act'). The assessee has been found guilty of having made false declaration by making use of statutory Form-C issued under the Act to import packing material which item was first recorded in the registration certificate of the assessee on 09.07.2001.
(3.) Present revision has been pressed on the following questions of law: "(i) Whether applicant is entitled to make purchase of packing material against Form-C in view of the provisions of Section 8(3)(d) of the Central Sales Tax Act? (ii) Whether in view of the fact that the assessee had been similarly using Form-C in the earlier assessment years to import packing material which fact was in the knowledge of the assessing officer, there could ever arise a case of false declaration?" ;