9911796707
TMI Blog1997 (8) TMI 486X X X X Extracts X X X X X X X X Extracts X X X X ..... n "electrical equipments". They had been granted a "certificate of registration" under the Central Sales Tax Act, 1956 (Act No. 74 of 1956--for short "the CST Act") for the purchase of "electrical equipments" on the basis of "C" forms for the purpose of resale, pursuant to the application made therefor by them. This aspect of the matter, we are able to trace out from the original certificate of registration produced for our perusal. 3. It appears, subsequent to the issuance of certificate of registration, they have purchased aluminium extrusions, aluminium sheets, spring disc and lightning arrestors, on the basis of "C" forms to the tune of Rs. 3,26,622 relatable to the assessment year 1981-82. According to the certificate of registration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oposals and a notice in form No. 54 has been issued demanding payment of penalty to the tune of Rs. 54,993. 7.. The aggrieved assessee preferred an appeal in AP. CST. No. 2 of 1984 before the Appellate Assistant Commissioner (CT) I, "Kuralagam Annexe", Sixth Floor, Madras-108. 8.. The said Appellate Assistant Commissioner after hearing the arguments of both sides and taking into consideration the relevant materials available on record, minuted the operative portion of his order dated February 3, 1984 as below: "5 ........It is clear that the aluminium items though of ISI specifications will not fall under 'electrical equipment' for which the appellants have been authorised to buy by their certificate of registration. Hence the levy of pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in this case is whether the items like aluminium extrusions, aluminium sheets, spring disc and lightning arrestors will fall under the broad classification of 'electrical equipments'. Though the learned authorised representative contended that those items of purchases have been made use of in the 'bus ducts' used in power stations along with generators, we are unable to agree with the learned authorised representative that those aluminum sheets and other items will form part of electrical equipments mentioned in the registration certificate issued under CST Act. As we are unable to agree that the items in dispute will fall under the class of goods relating to electrical equipments, we find no reason to interfere with the order of the learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 10A of the CST Act which requires that mens rea must be proved before penalty can be levied under that provision if on facts, it is found that the assessee has made a "false representation". Once a finding is recorded by the competent authority that the assessee has made a "false representation", that would clearly attract the provisions of section 10(b) of the CST Act and no further finding is required that the assessee had also the mens rea. (c) Under the criminal law, the Bench would say, mens rea is considered as the "guilty intention", but, when it is relatable to tax delinquency, which is a civil obligation, it implies a "blameworthy conduct". The recording of a finding that the assessee had made a "false representation" by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istration, that the assessee-dealers were authorised to purchase "electrical equipments only" for the purpose of resale and they were not at all granted any permission to purchase an item to use for the manufacture of electrical equipments. What they have purchased are items of goods for the purpose of manufacture of bus ducts, which they called as "electrical equipment" for making supply to the Chief Engineer, Electricity Projects Construction, Vidyut Soudha, Hyderabad. The assessee-dealers had been dealing with electrical equipments, ever since the date of their registration under the relevant provisions of the CST Act. It is presumed that they know pretty well that they are entitled to deal with only in "electrical equipments" and not pu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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