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TMI Blog2003 (9) TMI 752X X X X Extracts X X X X X X X X Extracts X X X X ..... 1999-2000 and 2000-2001 for the sales of stainless steel pipes and fittings. Since those are "declared goods" within the meaning of section 14(iv) of the Central Sales Tax Act, 1956, the tax at the rate of 4 per cent was paid. By memo dated November 13, 2000 the petitioner was informed that the respondent No. 1 was instructed by the Public Relations Officer that the stainless steel pipes and fittings are not "declared goods" and are taxable at the rate of 7 per cent under section 17(1)(c) of the West Bengal Sales Tax Act, 1994 (hereinafter referred to "Act, 1994"). The petitioner also received a notice in form 51 asking him to show cause, as to why penalty under section 76 of the Act, 1994 should not be imposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed after making payment of due tax, the question of concealment of sales does not and cannot arise. The entire proceeding according to the learned lawyer initiated by the respondent No. 1 under section 76 is, therefore, illegal, invalid and inoperative and liable to be quashed. 4.. On behalf of the respondent, it is submitted that stainless steel pipes and fittings are not "declared goods" within the meaning of section 14(iv) of the Central Sales Tax Act, 1956 and accordingly is not taxable at the rate of 4 per cent as stated. The penalty was imposed for furnishing incorrect particulars of sales thereby resulting short payment of sales tax under section 76(1)(B) of the Act, 1994. The notice in form 51 and form 52 were proper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rticulars of such sales or purchases were not detected and taken into account or if turnover of sales or particulars of sales furnished in returns or shown in his books of account were accepted as correct, as the case may be, in making an assessment or passing any order upon appeal, revision or review under this Act. Explanation.--In this sub-section, the expression 'tax levied' shall include the amount of tax determined afresh by any order passed upon appeal, revision or review, or by any order of assessment consequent upon such appeal, revision or review, under this Act." 7.. Therefore, under this section, action is to be taken against the dealer who has concealed his sales or any particulars of sales or furnished incorrect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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