TMI Blog2011 (1) TMI 1266X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 form C is fully established. In the result, the revision is allowed. The order of the Tribunal dated May 22, 2003 and the order of the first appellate authority dated April 6, 1999 are set aside and the order of the assessing authority is restored. - 1031 of 2003 - - - Dated:- 13-1-2011 - RAJES KUMAR , J. RAJES KUMAR J. The present revision under section 11 of the U.P. Trade Tax Act, 1948 (hereinafter referred to as the Act ) is directed against the order of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... K. Pandey, learned standing counsel and Sri K. Saxena, learned counsel appearing on behalf of the assessee. The learned standing counsel submitted that the assessee was not registered for agarbatti, ayurvedic medicine, cosmetics, toilet goods and feeder and knowing this fact had issued the form C to the seller while making the purchases by making a false representation. He submitted that it is a clear case where mens rea has been established on the part of the assessee in issuing the form C in respect of those goods for which the assessee was not registered. He submitted that both the first appellate authority and the Tribunal are wrong in saying that the assessing authority had issued the form C in respect of the disputed goods. An affi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ear 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. Therefore, it cannot be accepted that the assessee had issued form C under the bona fide belief while making the purchases of the said items that such goods fall under the items mentioned in the registration certificate. A perusal of the applications for the issue of form C, filed along with an affidavit dated December 20, 2010, made it clear that the form C has not been sought for the impugned goods. The furnishing of the details of the form C used earlier along with applications is wholly irrelevant. The assessing authori ..... X X X X Extracts X X X X X X X X Extracts X X X X
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