Alok Mathur, J. - (1.) Heard Sri Mudit Agarwal, learned counsel for the revisionist as well as Sri Sanjay Sareen, learned counsel for the respondent.
(2.) The revisionist by means of this revision has challenged the order passed by the Commercial Tax Tribunal dated 12.09.2014 whereby penalty order passed by the Deputy Commissioner, Commercial Tax dated 21.06.2013 has been up held.
(3.) Learned counsel for the revisionist submits that the revisionist is a dealer duly registered under the Provisions of UPVAT Act, 2008 and has been allotted TIN : 0935180075 and is engaged in the trading of iron and steel. M/s U.P. Rajkiya Nirman Nigam Ltd. (hereinafter referred to as "the U.P.R.N.N."), Gorakhpur placed a purchase order for supply of 9 MTs TMT Steel (Iron rods) upon the revisionist. In order to satisfy the purchase order received from U.P.R.N.N., placed order with M/s Awasthi Iron and Steel Company, Badali Khera, Kanpur Road, Lucknow (hereinafter referred to as "M/s Awasthi"). M/s Awasthi directed the revisionist to get the goods loaded from the factory of M/s United Steel from where the M/s Awasthi has placed the order. M/s Awasthi used its own Tax Invoice in respect of the goods issued at Book No. 81 Serial No. 4040 dated 19.03.2014, wherein vehicle number is clearly mentioned on which the goods were loaded and which is the same truck which was found carrying the goods. Revisionist submits that there is no illegality in the fact that M/s Awasthi required the revisionist to get the goods loaded directly from the factory of the dealer from this it had purchased the goods and issuing an invoice from its own books of account.;