- (1.) The MS plates (mild steel) purchased for erection of Water Treatment plant by the Respondent Assessee, a marble and granite manufacturing industry at Udaipur, whose registration certificate under the provisions of Central Sales Tax Act, 1956 permitted 'plant, machinery and accessories' to be purchased at concessional rates, whether was entitled to make such purchases at the concessional rate under Section 8(1) of the CST Act, 1956 against declaration in form 'C; or whether such purchases violated the provision of Section 10(1)(d) of the said Act inviting penalty at one and half times of the difference of tax in accordance with Section 10-A of the CST Act, is the question which crops up for consideration by this Court in the present revision petition filed by the Revenue under Section 86 of the RST Act, 1994.
(2.) The Tax Board by its impugned order dated 2.5.2002 concurring with the first appellate Court, namely, Deputy Commissioner (Appeals), Udaipur held in favour of Respondent Assessee that such purchase of MS plates (Mild Steel Plates) for erection and fabrication of water treatment plant by the Respondent-Assessee, a marble and granite industry, did not attract the said penalty under Section 10-A of the CST Act, and penalty of Rs. 18,159/- imposed by the assessing authority was set aside by these two appellate authorities.
(3.) Aggrieved by these orders of the appellate authorities, the Revenue has approached this Court by way of present revision petition on the question of law arising from these orders as to whether such penalty could be imposed on the Assessee or not.;