TMI Blog2017 (12) TMI 1659X X X X Extracts X X X X X X X X Extracts X X X X ..... stain the view taken by the Tribunal that the conduct of the revisionist would fall within the category of a false representation - revision allowed. - Sales/Trade Tax Revision No. - 284 of 2007 - - - Dated:- 5-12-2017 - Hon'ble Yashwant Varma,J. For the Applicant : Shri Pawan Shree Agarwal, Advocate and Shri Krishna Agarwal, Advocate For the Opposite Party : S.C. JUDGEMENT Hon'ble Yashwant Varma,J. Heard Shri Krishna Agrawal, learned counsel for the revisionist and Shri A.P. Tripathi, learned standing counsel. This revision has been preferred against a judgment of the Tribunal dated 12 February 2007, which has, while setting the aside the decision of the first appellate authority, restored the view taken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods to be adhesive labels and stickers. The fact that the revisionist had moved an application for amendment of his registration certificate rather than being read against him should have, in the considered view of this Court, worked in its favour. In order to justify the imposition of penalty under the provisions of Section 10A, the authority must come to hold conclusively that the dealer had falsely represented when purchasing goods in the course of inter-state commence that they were covered by its certificate of registration. As the Court reads the order of the assessing authority and the Tribunal it finds that no findings have been recorded in support of the case that a false representation had been made by the assessee. The la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evident from the above extract, there is a clear distinction between a false representation and a wrong representation. Every wrong or incorrect interpretation or representation would not result in it being concluded that the person had falsely represented. In order to arrive at a charge of false representation an element of mens rea is also essential. In the backdrop of the facts as noted in the present case, this Court finds itself unable to sustain the view taken by the Tribunal that the conduct of the revisionist would fall within the category of a false representation. Accordingly and for the reasons noted above, this revision shall stand allowed. The order of the Tribunal and the assessing authority are set aside. In consequence, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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