JUDGMENT :

S.G. Chattopadhyay, J.

1. This Civil Revision Petition has been filed under Section 72(2) of the Tripura Value Added Tax Act, 2004(in short, the TVAT Act, 2004) against the order dated 28.02.2017 passed by the Commissioner of Taxes as Revisional Authority in Revision Case No 18 of 2016 whereby the assessment order dated 29.09.2016 made by the Superintendent of Taxes, charge VIII, Agartala for the period from 2011-12 to 2014-15 was upheld.

2. Brief facts of the case are as under:

(i) Revision petitioner namely, Ruchi Soya Industries is a private limited company incorporated under the provisions of the Companies Act, 1956 which is engaged in the business of edible oil and soyabori etc. It enjoys registration under the T. VAT Act, 2004 and the Central Sales Tax Act, 1956. The petitioner has a branch office at Dhaleswar Road no 16 at Agartala in West Tripura District for carrying out its business within the state of Tripura.

(ii) The Superintendent of Taxes, Charge VIII, Agartala being the Assessing Authority vide Assessment Order dated 29.09.2016 imposed penalty on the Rev