2011 (1) TMI 1266

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..... is directed against the order of the Tribunal dated May 22, 2003 for the assessment year 1987-88, by which the Tribunal has confirmed the order of the first appellate authority deleting the penalty levied under section 10A of the Central Sales Tax Act, 1956 (hereinafter referred to as "the Central Act"). The brief facts of the case are that the assessee/opposite-party (hereinafter referred to as .....

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..... ns rea in issuing form C. Being aggrieved by the order of the assessing authority, the assessee filed an appeal before the Deputy Commissioner (Appeals). The Deputy Commissioner (Appeals) allowed the appeal and deleted the penalty. The order of the Deputy Commissioner (Appeals) has been confirmed by the Tribunal. Heard Sri B.K. Pandey, learned standing counsel and Sri K. Saxena, learned counsel .....

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..... issue of form C. In the applications, the goods for which the form C was sought has not been mentioned. He further submitted that the impugned goods, namely, agarbatti, ayurvedic medicine, cosmetics, toilet goods and feeder remotely do not fall within the purview of the items mentioned in the registration certificate and, therefore, it is not the case of bona fide belief on the part of the assess .....

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..... d considered the rival submissions. Admittedly, the assessee was registered for toilet soap, washing powder and confectionery under the Central Sales Tax Act during the year under consideration. The assessee was not registered for agarbatti, ayurvedic medicine, cosmetics, toilet goods and feeder. These goods remotely do not fall within the items mentioned in the registration certificate. Therefor .....

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..... thority that there was mens rea in misusing the from C. On the facts and circumstances, in my view, the assessee had issued form C in respect of the impugned goods making the false representation that it was registered for such goods. There was absolutely no bona fide belief on the part of the assessee in issuing the form C. In the present case, the mens rea on the part of the assessee in issuing .....

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