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1995 (10) TMI 236

n Second Appeal No. 506 of 1988 and is filed under Section 11 of the U". P. Sales Tax Act. 2. The facts in brief are that the revisionist assessee is a registered dealer under Section 7(2) of the Central Sales Tax Act (for short "the Act"). The registration certificate authorised the assessee to make purchases of sulphur roll, coal and steam coal (as raw material) the concessional rate of tax against Form 'C for the purposes of manufacturing chemicals in which the assessee was engaged. It also authorised the assessee to purchase steam coal dust and coal briquesttes for re-sale in the same form. The Assessing Authority, however, noticed that the assessee had on the strength of that certificate against Form 'C purchased .....

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n 10 (b) of the Act what is required to be shown is that the dealer had made a representation that the goods purchased were covered by his registration certificate with the knowledge that they were not so covered. The assence of the offence is a false representation made to the selling dealer at the time of the purchase that the goods intended to be purchased are of the class covered by the certificate, whereas the goods are not specified in the certificate. The elements of mens rea and the intention to take advantage of the concessional rate by giving "C Form declaration with the knowledge that the declaration given was incorrect or false, are sine qua non for the imposition of penalty under the said provisions. 6. The learned Counsel .....

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Commissioner (Judicial) it is apparent that the relevant receipt register was not only summoned but was also produced before him. On the consideration of the relevant entries recorded in the register against receipt No. 63003 dated 29-5-1979, it was found that there was no mention of any application for amendment of the certificate of registration, which is alleged to have been made by the assessee. The entries went to show that the assessee had only filed return on Form 4 against the said receipt. The said receipt was produced before the Assessing Authority who passed the penalty order. The findings recorded were that the said receipt had been tampered by the assessee by inserting the mention of the application for amendment of the regist .....

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n certificate if the same had, in fact, been made as it was being asserted by the assessee. The Sales Tax Tribunal concluded that purchases of the disputed goods were not made under any bona fide belief as claimed by the assessee and it was difficult to hold that the assessee had no guilty mind in making those purchases when it made false representation, the ulterior motive being to avoid payment of due tax under the law and to reap benefit thereby. 9. The various findings of the Sales Tax Tribunal referred to hereinabove, are pure findings of fact, based on appreciation of evidence that was placed before it. The expression 'falsely' employed in clause (b) of Section i0 of the Act implies a purpose to deceive, sulpable negligence an .....

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