TMI Blog1991 (2) TMI 396X X X X Extracts X X X X X X X X Extracts X X X X ..... ed is common, the tax cases are being dealt with by this common judgment. 2.. The assessee is a dealer who was found to have purchased steel flats from other States by issue of declarations in form C. The steel flats were required for use in the manufacture of diesel engine parts. Verification of the certificate of registration in form B issued to the assessee under the Central Sales Tax Act, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on July 16, 1985. On the basis of this finding that the assessee had with full knowledge, that they were not entitled to use the C form for purchase of steel flats used the same, the assessing authority found that the provisions of section 10(b) of the Act, which provides that if any person, being a registered dealer, falsely represents when purchasing any class of goods that goods of such class a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held that there had been a false representation attracting the provisions of section 10(b) of the Central Sales Tax Act and the penalty under section 10A of the Act. However, leniency was shown by the Appellate Assistant Commissioner, and the levy of penalty at the rate of 150 per cent of the tax due was reduced to 100 per cent of the tax due. The assessee went up in further appeal to the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 50 per cent of the tax due for all the years. 4.. The learned counsel for the assessee-revision petitioner once again submitted that the assessee was not guilty of making any false representation and that the mere fact that the assessee had asked for inclusion of the item in the certificate of registration in 1985 would not lead to any inference that the assessee had made false representation. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d was only machinery and tools and this has been specifically noticed by the first appellate authority. In the facts and circumstances of the case, we have not been persuaded to interfere, in exercise of the revisional jurisdiction, with the findings of fact recorded by the authorities below, which finding, in our opinion, is based both on materials on record and on proper appreciation of the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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