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2019 (1) TMI 958 - ALLAHABAD HIGH COURTPenalty u/s 10(A) of the Central Sales Tax Act, 1956 - absence of the registration certificate being proven - burden to establish mens rea on the revenue - import of generator set and non-woven fabric - Held that:- There was no plea set up by the assessee to doubt the correctness of the allegation made by the revenue that it had imported generator set and non-woven fabric against Form-C without being authorized or permitted in it's registration certificate - Once the assessee failed to set up a plea either that it was authorized under the registration certificate to purchase generator set or non-woven fabric or that it was engaged in any activity other than sale of two wheelers vehicle, the misutilization of Form-C to import such items had to be tested in that context alone. Therefore the utilization of Form-C to import totally unconnected goods, namely, a single electricity generator set and nonwoven fabric was rightly found to be a case of false declaration - In the instant case, there is no connection between the items for which the assessee was registered and the items that were imported for it's utilization Form-C. Also the items thus imported had no connection with the activity for which the petitioner claims itself to have been registered being trading in two wheelers - Therefore, there does not appear any error in the order passed by the authorities in reaching the conclusion that the petitioner had made false utilization of Form-C to import generator set and non-woven fabrics. Consequently, the demand of penalty was rightly imposed against the assessee. Revision dismissed.
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