TMI Blog1992 (9) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... at the assessee-petitioner misused the C forms, prescribed pursuant to section 8(4) of the Act, and purchased generators for Rs. 2,21,156 in the course of inter-State trade or commerce at the concessional rate of tax on the said inter-State sale under section 8(1) of the Act. While "generators" were not included in his registration certificate in form B issued under section 7 of the Act, the goods mentioned in the said certificate for availing the said concessional rate are only "machineries, accessories, mill stores and all other materials connected with flour milling". (No doubt, the penalty originally imposed by the assessing officer was Rs. 39,826. But the Appellate Assistant Commissioner reduced it to Rs. 22,125, which was subsequently ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of such machinery other than those specifically mentioned in this Schedule." But, on and from September 13, 1977, the said entry was amended to read as follows: "All machinery (other than those specifically mentioned in this Schedule) worked by (i) electricity, (ii) diesel or petrol, (iii) furnace oil, (iv) kerosene, (v) coal including charcoal or (vi) any other form of fuel or power, and parts and accessories of such machinery and tools used with such machinery." On the same date entry 41-D was introduced, which read as follows: "Generators, generating sets, and transformers and parts and accessories of all such goods." Only in view of the expression "other than those specifically mentioned in this Schedule" used in entry 81 on a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the argument advanced by the learned counsel for the petitioners, since generator cannot be termed as machinery particularly connected with flour milling, though it may be generally connected with any industry. 6.. We see force in the submission made by the learned counsel for the Revenue in view of the abovesaid rider added in the certificate of registration to the expression "machineries", viz., "connected with flour milling". A generator cannot be said to be a machinery, particularly connected with flour milling, though generally a generator may be used in any industry for generation of electricity for running the machineries in the factory. Therefore, it cannot be said that the petitioner was under the bona fide impression that the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to purchase automobile spare parts under inter-State sales at the concessional rate of tax, the assessee purchased tractor parts, using the C forms and availing concessional rate. In that context, this Court held that penalty could be levied under section 10A of the Act on the assessee. In that context, it was observed that".......the appellant being a dealer in automobile parts, ought to have known the difference between the automobile parts and tractor parts, and therefore, it cannot be contended for a moment that mens rea must be specifically proved and such a contention has been repelled by the Division Bench of this Court as cited supra." 8.. In State of Tamil Nadu v. Gemini Studios [1975] 36 STC 357, another Division Bench of thi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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