Supreme Court of India
M/s. Bharjatiya Steel Industries v. Commissioner, Sales Tax, U.P.
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What the Court ordered
We are of the opinion that no case has been made out for interfering with the impugned judgment.
Judgment, page 19
From the headnote
Uttar Pradesh Trade Tax Act: s.48(6) - Penalty - Imposition of, when assessee sold raw material purchased by it to other manufacturers - Iron scrap purchased by assessee c in P.Ublic auction on "as is where is basis" for manufacturing steel ingots at concessional rate of duty - Undertaking to the effect furnished that entire scrap would be utilized for manufacturing purposes - 10% of such scrap sold by assessee to other dealers at concessional rate of duty, on the ..._. ground that it was not fit for use - Imposition of penalty by • authorities - Correctness of - Held: Penalty rightly imposed
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