TMI Blog1998 (1) TMI 506X X X X Extracts X X X X X X X X Extracts X X X X ..... f steel and cement which were allegedly purchased by him without C form. The case of the petitioner is that he had applied for registration under the Central Sales Tax Act for several items which he wanted to purchase. In the list of miscellaneous items there were 8 items which included steel and cement. When the registration was issued to him it mentioned only 6 items and it did not include s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this proceeding. 2.. I have heard Mr. S. Narayana, learned counsel for the petitioner as also Ms. S. Sujatha, learned Government Pleader for the department. The statement of objections filed by the respondent mentions that while mentioning the provisions in annexure B notice it was mentioned mistakenly as section 10(c) instead of section 10(b); the same is stated to be a typographical mistake. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in this behalf. It means he was fully aware that out of 8 items he had applied 6 items alone were permitted and the authorities have refused registration for two items. If that is so, then the petitioner cannot contend that there is bona fide mistake. 5.. Section 10(b) of the Act deals with a person who deals with the goods as if it is covered by the certificate of registration. The statute unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded by the authority has already been paid by the petitioner. In view of the circumstances there is no necessity to make any payment as a pre-condition for giving an opportunity of being heard. The petitioner shall appear before the assessing authority on February 20, 1998 and thereafter the assessing authority will pass fresh orders within three weeks thereof. It is made clear that there will be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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