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2022 (9) TMI 848 - HC - VAT and Sales TaxLevy of penalty under section 10-A of the Central Sales Tax Act, 1956 - Condition precedent for imposition of penalty - applicability of Concessional rate - failure on the part of Department to establish any means rea on the part of the applicant - malafide intention on the part of the applicant by using 'C' forms for purchase of goods or not - HELD THAT:- Admittedly, Section 10-A of the Act, 1956 was invoked upon the Assessing Authority finding violation of Section 10(b)(c) or (d) of the Act, 1956. Incidentally, clause (b), (c) and (d) pertain to falsely representing and purchasing any class of goods that goods of such class are covered by the certificate of registration; not being a registered dealer but falsely representing when purchasing goods in the course of inter-State trade or commerce that he is a registered dealer; or after purchasing any goods for any of the purposes specified in clause (b) or clause (c) or clause (d)] of sub-section (3) or sub-section (6)] of section 8 fails, without reasonable excuse, to make use of the goods for any such purpose. Admittedly, there is also a specific finding by the second appellate authority in the order dated 18.07.2013 of their being bonafide belief on the part of the revisionist and there being no ill intention on the part of the revisionist and no such ill intention having been proved by the department. Needless to mention that it is open to the authorities concerned to proceed against the revisionist in accordance with law in case any misuse of Form 'C' comes to the notice of the authority concerned or for default under any other clause of Section 10 of the Act, 1956. The order dated 18.07.2013 is set-aside so far as it remands back the matter to the authority concerned, leaving it open to the authorities concerned to proceed against the revisionist in accordance with law, in case any misuse of Form 'C' comes to the notice of the authority concerned or for default under any other clause of Section 10 of the Act, 1956 - The revision is partly allowed.
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