TMI Blog2017 (4) TMI 933X X X X Extracts X X X X X X X X Extracts X X X X ..... tion certificate of M/s Meghrudra Enterprises. This being the situation, petitioner is not entitled for any tax benefit at the cost of State exchequer - petition dismissed - decided against petitioner. - Revision Petition No. 34 of 2014 - - - Dated:- 30-3-2017 - CJ Mr. Ajit Singh And Manojit Bhuyan, JJ. Mr. P Baruah, Mr. Z Islam, Mr. P Das and Mr. SP Sarma, learned counsel for the review petitioner Mr.D Saikia, learned Senior Additional Advocate General, Assam for the respondents ORDER ( Ajit Singh, CJ ) This revision petition is directed against order dated 5.6.2014 passed by the Assam Board of Revenue, Guwahati, whereby it has dismissed petitioner s appeal (Case No.58 STA/11) confirming the orders as passed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e present revision petition. 3. The record reveals that the Superintendent of Taxes had a doubt whether M/s Meghrudra Enterprises was registered for the item cement or not. He, therefore, sought confirmation from the Commissioner of Taxes, Meghalaya and in response, Taxation Department of the State of Meghalaya certified that M/S Meghrudra Enterprises was not eligible to deal in cement item and it had fraudulently included cement as one of the items in the amended registration certificate which was fake. 4. In the case at hand, the sole question which calls for our consideration is whether the petitioner can escape tax liability on account of fraud committed by the purchasing dealer i.e. M/S Meghrudra Enterprises. 5. In State ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods were intended to be used. If the purchasing dealer misapplies the goods he incurs a penalty under Section 10. That penalty is incurred by the purchasing dealer and cannot be visited upon the selling dealer. The selling dealer is under the Act authorised to collect from the purchasing dealer the amount payable by him as tax on the transaction, and he can collect that amount only in the light of the declaration mentioned in the certificate in Form C . He cannot hold an enquiry whether the notified authority who issued the certificate of registration acted properly, or ascertain whether the purchaser, notwithstanding the declaration, was likely to use the goods for a purpose other than the purpose mentioned in the certificate in Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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