2016 (7) TMI 1487

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..... UDGEMENT Yashwant Varma, Heard learned counsel for the revisionist and the learned Standing Counsel. This revision emanates from proceedings taken against the revisionist under Section 10A of the Central Sales Tax Act, 1956[1956 Act]. The revisionist is stated to have purchased and imported an electrical generator under the cover of a FormC. This was stated to attract the provisions of Section .....

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..... f making a false representation and evading tax. While the assessing authority proceeded to levy a penalty upon the assessee, the first appellate authority partly allowed the appeal and reduced the quantum of penalty imposed. The matter was taken by the assessee in appeal to the Tribunal which refused to interfere with the view taken by the first appellate authority. Sri Manu Ghildyal, learned co .....

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..... imported namely, electrical generator, was liable to be treated as machinery and could not have possibly fallen within the expression of other electrical items, the false representation of the assessee was manifest. Consequently, he would submit that the assessing authority did not commit any error in imposing penalty upon the revisionist. From a reading of the orders passed by the authorities a .....

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..... attempt had been made to evade payment of tax. This view taken by the first appellate authority was affirmed by the Tribunal. What this Court however finds is that both the first appellate authority as well as the Tribunal have failed to consider the import of the expression "false representation". As was held by the learned Single Judge in Project Technologist a false representation necessarily .....

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..... rial circumstance which would justify a conclusion that the assessee had made a false representation while importing the article in question. Accordingly and in light of the above, this revision stands allowed. The order the Tribunal dated 23 September 2005 as also the order of the assessing authority dated 1 October 1999 and that of the first appellate authority dated 17 July 2000 are hereby set .....

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