9911796707
TMI Blog1972 (8) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... for the respondent. S.T. Desai, Senior Advocate (K. Baldev Mehta, Advocate, with him), for the appellant. -------------------------------------------------- The judgment of the court was delivered by HEGDE, J.-We find no merit in this appeal. The respondent is carrying on the business of manufacturing of cement at Sawai Madhopur under the name and style "Jaipur Udy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d purchases and imposed a penalty of Rs. 50,000 under section 10A of the Act. In appeal, the Deputy Commissioner, Sales Tax (Appeals), modified the order of the assessing authority and reduced the penalty to Rs. 28,000 on the ground that no penalty could be imposed on purchases effected before October 1, 1958, when section 10A was brought into force. The respondent filed a review petition before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... two questions of law for its opinion: (1) Whether 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. (2) 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 f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovided that no prosecution for an offence under section 10 shall be instituted in respect of the same facts on which a penalty has been imposed under this section." We are told that the respondent is guilty of an offence falling under section 10(b) which reads: "If any person..... being a registered dealer, falsely represents when purchasing any class of goods that goods of such class are cover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g 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. In view of our above conclusions it is not necessary for us to decide the first question referred to by the High Court. In the result this appeal fails and is dismissed with costs. Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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