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2017 (12) TMI 1659 - ALLAHABAD HIGH COURTPenalty u/s 10-A of the Central Sales Tax Act 1956 - Form-C - no suppression of facts - Held that:- In order to justify the imposition of penalty under the provisions of Section 10A, the authority must come to hold conclusively that the dealer had falsely represented when purchasing goods in the course of inter-state commence that they were covered by its certificate of registration - As the Court reads the order of the assessing authority and the Tribunal it finds that no findings have been recorded in support of the case that a false representation had been made by the assessee. This Court finds itself unable to sustain the view taken by the Tribunal that the conduct of the revisionist would fall within the category of a false representation - revision allowed.
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