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1972 (8) TMI 110 - SC - VAT and Sales TaxWhether on the facts and circumstances of the case, the bull- dozers, dumpers and tipping wagons were chargeable with sales tax at the full rate or at the preferential rate under section 8(3)(b) of the Act? Whether in the circumstances of the case penalty under section 10A of the Act can be imposed upon the dealer for non-payment of the tax at the full rate on the above goods? Held that:- Appeal dismissed. Unless it is shown that he had made such a false representation, section 10A is not attracted. Two Judges of the High Court and one Member of the Board of Revenue have come to the conclusion that the respondent was entitled to the preferential rate which he claimed. That is the view of the law taken by them. Assuming, without deciding, that the view taken by them is incorrect, even then it is impossible to say under the circumstances of the case that the respondent was guilty of making any false representation. The view of the law, which he is contending for is supported by the view taken by two Judges of the High Court and one Member of the Board of Revenue. Hence, we fail to see how such a view of the law can be taken as false representation.
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